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Employment Div. v. NW Contract Carriers

Oregon Court of Appeals
Jul 28, 1987
736 P.2d 627 (Or. Ct. App. 1987)

Opinion

85-T-022; CA A39107

Argued and submitted October 15, 1986.

Reversed and remanded for reconsideration May 13, reconsideration denied July 10, petition for review denied July 28, 1987 ( 303 Or. 699).

Judicial Review from Employment Division Referee.

Richard D. Wasserman, Assistant Attorney General, Salem, argued the cause for petitioner. With him on the brief were Dave Frohnmayer, Attorney General, and James E. Mountain, Jr., Solicitor General, Salem.

Douglass H. Schmor, Medford, argued the cause for respondent. With him on the brief was Brophy, Wilson Duhaime, Medford.

Before Richardson, Presiding Judge, and Newman and Deits, Judges.


PER CURIAM

Reversed and remanded for reconsideration.


Employment Division appeals a referee's order holding that services performed by owner-operators who lease their trucks to Northwest Contract Carriers are not taxable employment under ORS 657.040. We reverse and remand for reconsideration. Combined Transport, Inc. v. Employment Division, 81 Or. App. 31, 724 P.2d 832, on reconsideration 82 Or. App. 127, rev den 302 Or. 460 (1986).

Reversed and remanded for reconsideration.


Summaries of

Employment Div. v. NW Contract Carriers

Oregon Court of Appeals
Jul 28, 1987
736 P.2d 627 (Or. Ct. App. 1987)
Case details for

Employment Div. v. NW Contract Carriers

Case Details

Full title:In the Matter of the Tax Deficiency Assessment of Northwest Contract…

Court:Oregon Court of Appeals

Date published: Jul 28, 1987

Citations

736 P.2d 627 (Or. Ct. App. 1987)
736 P.2d 627