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

TR-84-5, TR-84-6, TR-84-7, TR-84-8, TR-84-9; CA A32927.

710 P.2d 159 (1985)

76 Or.App. 701

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. Northwest Marine Iron Works and Electrical Construction Co., Petitioners, v. EMPLOYMENT DIVISION, State of Oregon, Respondent.

Court of Appeals of Oregon.

Decided December 4, 1985.


Attorney(s) appearing for the Case

Pamela Grace Rapp, Portland, argued the cause for petitioners. With her on brief were Eric A. Lindenauer, and Garvey, Schubert, Adams & Barer, Portland.

Philip Schradle, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on brief were Dave Frohnmayer, Atty. Gen., and James E. Mountain, Jr., Sol. Gen., Salem.

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


PER CURIAM.

In this unemployment insurance tax case, petitioners seek review of a referee's decision which held that the Employment Division was not equitably estopped from assessing the unemployment tax against petitioners at 7 percent, the applicable tax rate under the provisions of the shared work statute. See Or. Laws 1982, Special Session, Ch. 2. We conclude that petitioners satisfied any requirement of reasonable inquiry. Therefore, we reverse and remand...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases