WARREN, Judge.
Claimant seeks review of a Workers' Compensation Board order affirming the referee's decision that he is not entitled to penalties and attorney fees. We review pursuant to ORS 183.482(7) and (8) and reverse and remand.
There are four Board orders. We review only the last one, Order IV. On January 15, 1985, pursuant to our decision in Parker v. D.R. Johnson Lumber Co.,
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