Income tax, Department of Revenue (DOR) motion for partial summary judgment denied. Taxpayer not required to report income as business income or non-business income uniformly in each state. DOR had asserted taxpayer should be estopped from classifying gain or sale of stock as non-business income for Oregon tax purposes where it had classified gain as business income in state of domicile. Classification of income for Oregon tax purposes was solely issue of Oregon law, irrespective of how income was reported in other states.