McALLISTER, Justice.
The plaintiffs are residents of Washington, who contend that the Oregon Personal Income Tax Act of 1969 violated the Constitution of the United States because it did not allow them to deduct on their Oregon income tax return the same itemized personal deductions as they could have deducted if they were residents of Oregon.
The plaintiffs are husband and wife who reside in Vancouver and who, during 1969, earned salary income within Oregon...
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