Glasgow v. Dept. of Revenue

• Court: Oregon Supreme Court
• Area(s) of Law: Tax Law
• Date Filed: 11-20-2014
• Case #: S061958
• Judge(s)/Court Below: Walters, J. for the Court; En Banc.

Under ORS 305.410(1), the Oregon Tax Court has exclusive jurisdiction over cases arising under Oregon tax laws; to argue the contrary is a frivolous claim, as is maintaining that wages are not “income.”

Glasgow appealed a decision of the Oregon Tax Court which found she was liable for personal income taxes based on wages earned in Oregon from tax years 2007 through 2010. Further, Glasgow appealed the court’s assessment of a penalty for bringing a frivolous suit. Glasgow argued that her wages were not “income,” and that venue should be changed to the United States Supreme Court, which she maintained had original jurisdiction over this matter. The Court held Glasgow’s arguments were frivolous because there is no objectively reasonable basis for the belief that wages are not income, or that the Oregon Tax Court does not have exclusive jurisdiction to hear Oregon tax cases. Affirmed.

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