Briggs v. State Tax Commission

Edward H. Howell, Judge.

Plaintiff filed this suit to abate an assessment against him by the State Tax Commission for failure to remit certain withholding taxes.

Plaintiff was president of an incorporated lumber company which had failed to remit certain withholding taxes for 1961. The tax was assessed pursuant to the withholding statutes, ORS 316.706 through ORS 316.780, on the basis the plaintiff was personally liable for the tax as an employer.

ORS 316.706 (3)(b) defines an employer as:

“An officer or employe of a corporation, or a member or employe of a partnership, who as such officer,…