Etter v. Dept. of Rev.

Summarized by:

  • Court: Oregon Supreme Court
  • Area(s) of Law: Tax Law
  • Date Filed: 07-22-2016
  • Case #: S063061
  • Judge(s)/Court Below: Baldwin, J. for the Court; En Banc.
  • Full Text Opinion

Under 49 USC § 40116, the term “regularly” indicates that the assigned duties must be normal, typical, or routine.

Etter argued on direct tax appeal that pursuant to 49 USC § 40116(f), his ten hour flight time exempted him from paying Oregon income tax in the tax year 2000. Etter sought a refund for his 2000 taxes and the department denied his claim for a refund. On appeal to the Magistrate Division, the Division ruled for the department because Etter did not have regularly assigned duties on aircraft and did not qualify under the federal statute. On appeal to the Regular Division of the Tax Court, the court entered judgment against Etter and concluded that the federal statute only applied to employees who would ordinarily have scheduled flying over a full year. This Court found that Etter’s duties were not regularly assigned because his flight time was not a normal, typical or routine duty and therefore Etter did not qualify under 49 USC § 40116(f). Affirmed.

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