Legal Opinion
McCormick v. Department of Revenue
Oregon Tax Court
Decided February 27, 1987No. TC 2518PublishedCited by 3 opinions
1Opinion of the Court
JOHN S. HORTON, Judge Pro Tem.
The plaintiff has appealed that portion of defendant’s order No. 84-6635 dated Aupist, 1986, that held plaintiff personally liable for unpaid withholding taxes, penalties and interest for the first, second and third quarters of 1983 for employes of McCormick-Shires Lumber, Inc., and its wholly owned subsidiary, McCormick-Shires Millwork, Inc. The plaintiff has not appealed that portion of the order that held him not personally liable for the third and fourth quarters of 1982.
The basic issues are whether plaintiff, under the evidence, was an “employer” within the…
2Cases cited3 opinions
- Frutiger v. Department of RevenueOregon Supreme Court · 1974
- Briggs v. State Tax CommissionOregon Tax Court · 1965
- Olson v. Department of RevenueOregon Tax Court · 1986
3Cited by3 opinions
- Bellotti v. Department of RevenueOregon Tax Court · 1993
- Escobar v. Dept. of Revenue, Tc-Md 090835c (or.tax 3-8-2011)Oregon Tax Court · 2011
- Haugen v. Department of Revenue, Tc-Md 100052c (or.tax 4-26-2011)Oregon Tax Court · 2011