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On its 1989 return, petitioner reported that it was a member
of a controlled group of corporations which included Dacor,
Lasercolor, and Visionworks, Inc.
On its 1991 return, petitioner reported that it was a member
of a controlled group of corporations which included Lasercolor
and Nevada Graphics, Inc. Mr. Cummings was president of those
corporations. Kadac paid Mr. or Mrs. Cummings about half of
their wage and salary income for 1991.
F. Oregon Income of the Cummings
Mr. and Mrs. Cummings reported on their Federal and Oregon
income tax returns that they earned the following amounts from
Dacor and Kadac:
Reported Reported as
on Federal Earned in
Year Tax Returns Oregon
1988 $144,250.05 $30,643
1989 188,593.84 43,961
1990 405,000.00 20,250
1991 155,525.00 19,069
The amounts reported as earned in Oregon in 1988 and 1991 were
Mr. and Mrs. Cummings' earnings. The amounts reported as earned
in Oregon in 1989 and 1990 were Mrs. Cummings’ earnings.
Mr. Cummings did not file Oregon individual income tax returns
for 1989 or 1990. Deen filed Oregon tax returns for tax years
1988 to 1991. Grant Cummings did not file Oregon income tax
returns for tax years 1988 to 1991. The State of Washington does
not have an income tax.
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