Opinion
86-T-010; CA A40208
Argued and submitted February 11, 1987.
Reversed and remanded for reconsideration March 18, 1987.
Judicial Review from Employment Division Referee.
Linda DeVries Grimms, Assistant Attorney General, Salem, argued the cause for petitioners. With her on the brief were Dave Frohnmayer, Attorney General, and Virginia L. Linder, Solicitor General, Salem.
Michael J. Bird, Grants Pass, argued the cause for respondents. With him on the brief was Brown, Hughes, Bird Lane, Grants Pass.
Before Buttler, Presiding Judge, and Warren and Rossman, Judges.
PER CURIAM
Reversed and remanded for reconsideration.
Employment Division appeals its referee's order that services performed by 21 truck owner-operators who leased their trucks to Turley do not constitute taxable "employment" under ORS 657.040. The facts in Combined Transport, Inc. v. Employment Division, 81 Or. App. 31, 724 P.2d 832, mod 82 Or. App. 127, 727 P.2d 979, rev den 302 Or. 460 (1986), are virtually indistinguishable from those found by the referee. We remand for reconsideration in the light of that case.
Reversed and remanded for reconsideration.