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  5. 788 P.2d 994 (1990)
 

WHIPPLE v. DEPT. OF REV.

OTC 2677; SC S35882.

788 P.2d 994 (1990)

309 Or. 422

Stewart M. WHIPPLE and Marcia J. Whipple, Appellants, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon.

Decided March 6, 1990.

Attorney(s) appearing for the Case

George Wittemyer, Portland, argued the cause and filed the briefs for appellants.

Jerry Bronner, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief was Dave Frohnmayer, Atty. Gen., Salem.

Before PETERSON, C.J., and LINDE, CARSON, JONES, GILLETTE, VAN HOOMISSEN and FADELEY, JJ.

VAN HOOMISSEN, Justice.

Plaintiffs appeal a judgment of the Tax Court sustaining the order of the Department of Revenue (Department) disallowing their claimed deduction for Canadian income taxes they paid during 1981-85. On de novo review, we affirm.

During 1981-85, plaintiffs paid Canadian income taxes on income they received from investments in Canada. In each of the relevant years, plaintiffs claimed a foreign tax credit on their federal income tax...

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