BYRNE TRUCKING, INC. v. EMPLOYMENT DIV.


574 P.2d 664 (1978)

32 Or.App. 229

BYRNE TRUCKING, INC., Petitioner, v. EMPLOYMENT DIVISION, Ross Morgan, Administrator, Respondent.

Court of Appeals of Oregon.

Decided January 23, 1978.


Attorney(s) appearing for the Case

J. Terrence Bittner, Portland, argued the cause for petitioner. With him on the brief were Lynda Nelson Gardner and Jones, Lang, Klein, Wolf & Smith, Portland.

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

Before SCHWAB, C.J., and RICHARDSON and JOHNSON, JJ.


RICHARDSON, Judge.

This appeal raises the issue whether the relationship between petitioner and 53 truck "owner-operators" who lease equipment and provide labor to petitioner for interstate freight hauling, constitutes employment subjecting petitioner to liability for unemployment compensation taxes under ORS ch. 657.

The administrator of the Employment Division determined these truckers were employes and assessed delinquent unemployment compensation taxes...

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