REALTY GROUP v. DEPT. OF REV.

TC No. 1950; SC S30938.

702 P.2d 1075 (1985)

299 Or. 377

REALTY GROUP, INC., Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, and Tri-County Metropolitan Transit District, Respondents,

Supreme Court of Oregon.

Decided July 9, 1985.

Reconsideration Denied August 20, 1985.


Attorney(s) appearing for the Case

Gile R. Downes, Portland, argued the cause for appellant. With him on the briefs was Holmes, DeFrancq & Schultz, Portland.

Elizabeth Stockdale, Asst. Atty. Gen., Salem, and Joel D. Kuntz, Portland, argued the cause for respondents. With them on the brief were Gersham Goldstein, Gregory C. Newton, and Stoel, Rives, Boley, Fraser & Wyse, Portland, and James C. Wallace, Asst. Atty. Gen., and Dave Frohnmayer, Atty. Gen., Salem.

Ray W. Shaw and Donald H. Upjohn, Salem, filed an amicus curiae brief on behalf of Oregon Association of Realtors. With them on the brief were Heltzel, Byers, Upjohn, Shaw & Williams, Salem.


LINDE, Justice.

The disputed issue is whether real estate brokers' payments to real estate salespeople are "wages paid with respect to employment" for purposes of payroll taxes to transit districts.

Plaintiffs in this case and Stan Wiley, Inc. v. Dept. of Rev., 299 Or. 388, 702 P.2d 1082 (1985), also decided today, are real estate brokers who paid such taxes to Tri-County Metropolitan...

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