Robblee v. Department of Revenue

In these consolidated tax cases, two corporate officers appeal from a judgment of the Tax Court holding them personally liable for unpaid withholding taxes of Harris of Pendleton, Inc. (HOPI), an Oregon corporation. Robblee v. Dept. of Rev., 13 OTR 505, 514 (1996). We review de novo, ORS 305.445; 19.125(3), and affirm.

FINDINGS OF FACT

In late 1988, four individuals agreed to buy the assets and inventory of the furniture division of Harris Pine Mills, Inc. (Harris), a large manufacturing concern then in bankruptcy. The four were George Maitland and Peter Morkill (furniture manufacturers), Neil…