Martin v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

Oral argument on the defendant’s Objections to Plaintiffs’ Cost Bill was held in the courtroom of the Oregon Tax Court in Salem on December 22/1980. No statement of disbursements was included in the plaintiffs’ Bill of Disbursements on December 16, 1980. Therefore, the plaintiffs, through their counsel, in open court, waived the claim for “disbursements” but orally repeated the claim for $8,200 of attorney fees.

The defendant alleged that ORS 305.490(2) (set out below) does not contemplate attorney fees in a case involving an employer’s duty to withhold and remit to…