Opinion
TR-84-5, TR-84-6, TR-84-7, TR-84-8, TR-84-9; CA A32927
Argued and submitted June 7, 1985.
Reversed and remanded December 4, 1985.
Judicial Review from Employment Division.
Pamela Grace Rapp, Portland, argued the cause for petitioners. With her on the brief were Eric A. Lindenauer, and Garvey, Schubert, Adams Barer, Portland.
Philip Schradle, Assistant Attorney General, Salem, argued the cause for respondent. With him on the brief were Dave Frohnmayer, Attorney General, and James E. Mountain, Jr., Solicitor General, Salem.
Before Gillette, Presiding Judge, and Van Hoomissen and Young, Judges.
PER CURIAM
Reversed and remanded for reconsideration.
In this unemployment insurance tax case, petitioners seek review of a referee's decision which held that the Employment Division was not equitably estopped from assessing the unemployment tax against petitioners at 7 percent, the applicable tax rate under the provisions of the shared work statute. See Or Laws 1982, Special Session, ch 2. We conclude that petitioners satisfied any requirement of reasonable inquiry. Therefore, we reverse and remand. See Employment Div. v. Western Graphics Corp., 76 Or. App. 608, 710 P.2d 788 (1985).
Reversed and remanded for reconsideration.