Frutiger v. Department of Revenue

(Pro Tempore)

This case is an appeal by plaintiffs from a decree of the Tax Court affirming an order of defendant holding that each of plaintiffs was personally liable for unpaid withholding taxes for the months of March, April and May 1969, for employees of P & F Mfg. Co., an Oregon corporation. (OTC Nos 765, 766, March 26, 1974) The separate suits of plaintiffs were consolidated by the Tax Court for purposes of trial and we have consolidated them for purposes of this appeal.

The sole question on appeal is whether plaintiffs, or either of them, were “employers” within the meaning of ORS…