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JEFFERSON ST. HOLDING CO. v. EMPLOYMENT DIV.

No. TR 78-7; CA 11485.

600 P.2d 928 (1979)

42 Or.App. 427

JEFFERSON STREET HOLDING CO., a Corporation, Dba "Abernethy's", Petitioner, v. EMPLOYMENT DIVISION, Department of Human Resources, State of Oregon, Respondent.

Court of Appeals of Oregon.

Decided October 1, 1979.

Attorney(s) appearing for the Case

Alfred A. Hampson, Portland, argued the cause for petitioner. With him on brief were Hampson & Bayless and Rhidian M. Morgan, Portland.

Jan P. Londahl, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief were James A. Redden, Atty. Gen., and Walter L. Barrie, Sol. Gen., Salem.

Before SCHWAB, C.J., and THORNTON, BUTTLER and JOSEPH, JJ.

BUTTLER, Judge.

Petitioner seeks review of an order of the Employment Division which dismissed the employer's request for a hearing on the Division's determination of the employer's 1978 unemployment compensation tax rate. The referee found that the matter the employer sought to have heard and considered by its application for a hearing had become final and was barred as a matter of law by the doctrine of administrative res judicata.

Prior to February...

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