MATTER OF TAX RATE ASSESSMENT OF R.M. WADE & CO.

No. TR-84-5; CA A32942.

710 P.2d 158 (1985)

76 Or.App. 703

IN THE MATTER OF THE TAX RATE ASSESSMENT OF: R.M. WADE & COMPANY, Wade Manufacturing Company, Northwest Marine Iron Works, Electrical Construction Co., Astro Tool Company, Inc. EMPLOYMENT DIVISION, Department of Human Resources, Raymond P. Thorne, Assistant Director for Employment, Petitioner, v. R.M. WADE & COMPANY and Wade Manufacturing Company, Respondents.

Court of Appeals of Oregon.

Decided December 4, 1985.


Attorney(s) appearing for the Case

Philip Schradle, Asst. Atty. Gen., Salem, argued the cause for petitioner. With him on brief was James Mountain, Jr., Sol. Gen., Salem.

Mildred Carmack, Portland, argued the cause for respondents. With her on brief were Stephen J. Doyle, and Schwabe, Williamson, Wyatt, Moore & Roberts, Portland.

Before GILLETTE, P.J., and VAN HOOMISSEN and YOUNG, JJ.


PER CURIAM.

In this unemployment insurance tax case, the Employment Division appeals a referee's decision which held that the division was equitably estopped from assessing the unemployment tax against petitioner at 7 percent, the applicable tax rate under the provisions of the shared work statute. See Or. Laws 1982, Special Session, Ch. 2. We affirm. See Employment Division v. Western Graphics, 76 Or.App. 608, ...

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