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OLSON v. DEPT. OF REV.

OTC 2379; SC S33327.

744 P.2d 240 (1987)

304 Or. 241

Darrold OLSON, Respondent, v. DEPARTMENT OF REVENUE, State of Oregon, Appellant.

Supreme Court of Oregon, In Banc.

Decided October 20, 1987.

Reconsideration Denied December 2, 1987.

Attorney(s) appearing for the Case

Marilyn J. Harbur, Asst. Atty. Gen., Salem, argued the cause for appellant. With her on the briefs was Dave Frohnmayer, Atty. Gen., Salem.

John W. Billington, Portland, argued the cause and filed the brief for respondent.

LINDE, Justice.

Oregon's income tax withholding law provides that an individual officer or employe of a corporation under some circumstances may be personally responsible for remitting withholding taxes on the wages of the corporation's employes. Personal responsibility was imposed by a 1961 amendment to the withholding law, which enacted this definition of "employer":

"(a) A person who is in such relation to another person that the person may control the...

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