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HARVEY v. EMPLOYMENT DIVISION

No. 82-T-29; CA A26497.

674 P.2d 1204 (1984)

66 Or.App. 521

In the matter of the Deficiency Assessment of Roy G. HARVEY and Robert J. Harvey. Roy G. Harvey and Robert J. Harvey, Petitioners, v. EMPLOYMENT DIVISION, Respondent.

Court of Appeals of Oregon.

Decided January 18, 1984.

Attorney(s) appearing for the Case

John Silk, Eugene, argued the cause for petitioners. With him on the brief was Bischoff & Strooband, Eugene.

Michael D. Reynolds, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief were Dave Frohnmayer, Atty. Gen., Stanton F. Long, Deputy Atty. Gen., and William F. Gary, Sol. Gen., Salem.

Before GILLETTE, P.J., and WARDEN and YOUNG, JJ.

GILLETTE, Presiding Judge.

This is an unemployment tax case in which petitioners challenge respondent's assessment of taxes for amounts paid to various providers of services to petitioners' logging partnership. We state our conclusions based upon a review of the record without extended written analysis. The Ponderosa Inn, Inc. v. Emp. Div., 63 Or.App. 183, 193 n. 1, 663 P.2d 1291 (1983...

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