1. Home
  2. Browse Decisions
  3. P.2d
  4. 530 P.2d
  5. 530 P.2d 880 (1975)
 

TIMBERLAND SALES, INC. v. EMPLOYMENT DIVISION

530 P.2d 880 (1975)

TIMBERLAND SALES, INC., Petitioner, v. EMPLOYMENT DIVISION, Respondent.

Court of Appeals of Oregon.

Decided January 20, 1975.

Rehearing Denied February 20, 1975.

Review Denied March 11, 1975.

Attorney(s) appearing for the Case

Wilson C. Muhlheim, Eugene, argued the cause for petitioner. With him on the brief were Miller, Moulton & Andrews, Eugene.

John W. Burgess, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief were Lee Johnson, Atty. Gen., and W. Michael Gillette, Sol. Gen., Salem.

Before SCHWAB, C.J., and FOLEY and THORNTON, JJ.

FOLEY, Judge.

Respondent-Employment Division assessed a deficiency against petitioner-Timberland Sales, Inc., covering payroll tax imposed under ORS ch. 657 on the basis that Tupperware dealers are "employes" of petitioner within the meaning of ORS ch. 657. Petitioner neither reported the dealers' profits nor paid a tax thereon. Pursuant to ORS 657.683, petitioner requested a hearing upon the deficiency assessment. The hearings referee affirmed the deficiency assessment...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases