Martin v. Department of Revenue

Taxpayers Martin and Martin’s Foodliner, Inc. brought suit in the Oregon Tax Court alleging that defendant Department of Revenue misapplied withholding tax payments during the 1971-1975 tax years. Because Martin’s Foodliner, Inc. no longer exists, we will refer to Martin only as taxpayer. Martin has standing because he was personally liable for withholding tax payments under ORS 316.207 and ORS 316.162(3).

Martin sought a refund of $3,327.93, interest on the refund, and costs and disbursements, including attorney fees. The Tax Court found there had been an overpayment, awarded $1,850.79 for…