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MITCHELL BROS. TRUCK LINES v. EMPLOYMENT DIV.

No. 76-T-52; 77-T-10; 77-AB-610; CA 8100; 8099; 8574; SC 25729.

587 P.2d 475 (1978)

284 Or. 449

MITCHELL BROTHERS TRUCK LINES, Petitioner, v. EMPLOYMENT DIVISION, Ross Morgan, Administrator, Respondent.

Supreme Court of Oregon.

Decided December 5, 1978.

Attorney(s) appearing for the Case

J. Terrance Bittner, Portland, and Willard E. Fox, Salem, argued the cause for petitioner. With Mr. Bittner on the briefs were Lynda Nelson Gardner, and Jones, Lang, Klein, Wolf & Smith, Portland.

Al J. Laue, Sol. Gen., argued the cause for respondent. On the brief were James A. Redden, Atty. Gen., W. Michael Gillette, then Sol. Gen., and John W. Burgess, Asst. Atty. Gen., Salem.

Before HOLMAN, P.J., and TONGUE, HOWELL, BRYSON, LENT and LINDE, JJ.

HOLMAN, Justice.

This case was accepted pursuant to a petition for review from a decision of the Court of Appeals, 32 Or.App. 279, 573 P.2d 336 (1978). The issue is whether two individuals with whom petitioner had entered into hauling contracts rendered services to petitioner which constitute employment subjecting petitioner to liability for unemployment compensation taxes. This case was heard...

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