ALL PEO, INC. v. EMPLOYMENT DEPT.

03-TAX-00039; A121747.

111 P.3d 798 (2005)

199 Or. App. 293

ALL PEO, INC., Petitioner, v. EMPLOYMENT DEPARTMENT, Respondent.

Court of Appeals of Oregon.

Decided April 27, 2005.


Attorney(s) appearing for the Case

Kevin P. O'Connell, Portland, argued the cause for petitioner. With him on the brief was Hagen O'Connell LLP.

Jas. Jeffrey Adams, Assistant Attorney General, argued the cause for respondent. With him on the brief were Hardy Myers, Attorney General, and Mary H. Williams, Solicitor General.

Before EDMONDS, Presiding Judge, and LANDAU and SCHUMAN, Judges.


LANDAU, J.

In this unemployment insurance tax case, the issue is which of three tax rates applies to petitioner for the first quarter of 2002 — a rate for new employers, a rate for existing employers, or a rate for an employer that has fully acquired another's business. The Employment Department (department) concluded that, because petitioner recently had acquired some of the incidents of another business, petitioner was a new and separate entity subject to...

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