Legal Opinion

Robblee v. Department of Revenue

Oregon Tax Court

Decided May 16, 1996No. TC 3700 TC 3701 TC 3702PublishedCited by 2 opinions

1Opinion of the Court

CARL N. BYERS, Judge.

These matters, which have been consolidated for trial, concern the personal liability of four corporate officers for unpaid withholding taxes for the fourth quarter of 1989. When the corporation became bankrupt and the taxes remained uncollected, the Department of Revenue (department) assessed the officers of the corporation. The officers raised a number of defenses, including the defense that their ability to perform their duties under ORS 316.167 1 was excused because a lender controlled the corporation’s finances.

FACTS

George Maitland (Maitland) and Peter Morkill…

2Cases cited4 opinions

Slodov v. United StatesSupreme Court of the United States · 1978
Albert A. Alsheskie, Plaintiff-Counter-Defendant-Appellee v. United States of America, Defendant-Counter-Claimant-AppellantCourt of Appeals for the Ninth Circuit · 1994
Olson v. Department of RevenueOregon Supreme Court · 1987
J. Larry Bradshaw, Plaintiff-Counterclaim v. United States of America, Defendant-Counterclaimant-AppellantCourt of Appeals for the Tenth Circuit · 1995

3Cited by2 opinions

Robblee v. Department of RevenueOregon Supreme Court · 1997
Uri v. Department of Revenue, Tc-Md 091441d (or.tax 8-19-2010)Oregon Tax Court · 2010