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MARTIN v. OREGON DEPT. OF REVENUE

SC 28454; TC 1505.

655 P.2d 168 (1982)

294 Or. 180

Marvin MARTIN and Martin's Foodliner, Inc., Respondents, v. OREGON DEPARTMENT OF REVENUE, State of Oregon, Appellant.

Supreme Court of Oregon, In Banc.

Decided December 7, 1982.

Rehearing Denied January 11, 1983.

Attorney(s) appearing for the Case

Ted E. Barbera, Asst. Atty. Gen., Salem, argued the cause for appellant. With him on the brief was Dave Frohnmayer, Atty. Gen.

William B. Wyllie, Salem, argued the cause and submitted the brief for respondent.

PER CURIAM.

Taxpayers Martin and Martin's Foodliner, Inc. brought suit in the Oregon Tax Court alleging that defendant Department of Revenue misapplied withholding tax payments during the 1971-1975 tax years. Because Martin's Foodliner, Inc. no longer exists, we will refer to Martin only as taxpayer. Martin has standing because he was personally liable for withholding tax payments under ORS 316.207 and ORS 316.162(3).

Martin sought a refund of $3,327.93, interest...

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