Olson v. Department of Revenue

744 P.2d 240 (1987)

304 Or. 241

Darrold OLSON, Respondent,

v.

DEPARTMENT OF REVENUE, State of Oregon, Appellant.

OTC 2379; SC S33327.

Supreme Court of Oregon, In Banc.

Argued and Submitted July 8, 1987.

Decided October 20, 1987.

Reconsideration Denied December 2, 1987.

Marilyn J. Harbur, Asst. Atty. Gen., Salem, argued the cause for appellant. With her on the briefs was Dave Frohnmayer, Atty. Gen., Salem.

John W. Billington, Portland, argued the cause and filed the brief for respondent.

LINDE, Justice.

Oregon's income tax withholding law provides that an individual officer or employe of a corporation…