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COMBINED TRANSPORT v. EMPLOYMENT DIVISION

84-T-72; CA A35561.

724 P.2d 832 (1986)

81 Or. App. 31

In the Matter of the Deficiency Assessment of Combined Transport, Inc., COMBINED TRANSPORT, INC., Petitioner, v. EMPLOYMENT DIVISION, Respondent.

Court of Appeals of Oregon.

Decided September 3, 1986.

Attorney(s) appearing for the Case

Daniel C. Thorndike, Medford, argued the cause for petitioner. With him on the brief was Blackhurst, Hornecker, Hassen & Brian, Medford.

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

Before JOSEPH, C.J., and VAN HOOMISSEN and YOUNG, JJ.

JOSEPH, Chief Judge.

Division served five notices of deficiency assessment on petitioner between March, 1983, and September, 1984. Petitioner requested hearings, contending that the individuals named in the assessments were not employes but independent contractors, that the assessments were based on an incorrect assumption that 25 percent of payments under certain lease agreements was wages and that, if the named individuals...

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