State Tax Notes, a Tax Analysts publication, quoted Garvey Schubert Barer attorney Michelle DeLappe in “Oregon Personal Income Tax Scheme Doesn’t Violate Wynne, Tax Court Holds” by Stephanie Cumings. The article discusses Brillenz v. Department of Revenue, which ruled that Oregon’s method for calculating personal income tax did not subject the taxpayers to double taxation and is constitutional under the U.S. Supreme Court’s 2015 decision in Comptroller of the Treasury v. Wynne. DeLappe observed that Oregon requires reporting full federal wages to determine the tax rate but then taxes only the Oregon income. She contrasted this with the double taxation without any credit mechanism in the Wynne case. She added, “The taxpayers here may have hoped to avoid Oregon’s higher-income brackets by excluding their California income from their federal wages, but there is nothing unconstitutional in Oregon’s determining the tax rate based on the total income.”
See "Oregon Personal Income Tax Scheme Doesn't Violate Wynne, Tax Court Holds" by Stephanie Cumings in the September, 12, 2016 State Tax Notes.