State v. Sohn

Defendant appeals her conviction for theft by deception. ORS 164.085. We reverse.

Defendant worked for Corvallis Tool Company and in June, 1988, assumed the responsibility of payroll clerk. In late August, one of the company’s owners discovered an error in the accounts. In September, he discovered payroll records showing that defendant had been paid for 150 hours “straight time” and ten hours of overtime in a two-week pay period, when the maximum number of “straight time” hours was between 80 and 96. The owner began to investigate and discovered double entries in the accounts payable log,…