1. Home
  2. Browse Decisions
  3. P.3d
  4. 130 P.3d
  5. 130 P.3d 795 (2006)
 

OREGON FESTIVAL OF AMERICAN MUSIC v. EMPLOYMENT DEPARTMENT

03-TAX-00080; A123406.

130 P.3d 795 (2006)

204 Or. App. 478

OREGON FESTIVAL OF AMERICAN MUSIC, Petitioner, v. EMPLOYMENT DEPARTMENT, Respondent.

Court of Appeals of Oregon.

Decided March 8, 2006.

Attorney(s) appearing for the Case

Dennis W. Percell, Eugene, argued the cause for petitioner. With him on the briefs were Andrew P. Parks and Arnold Gallagher Saydack Percell Roberts & Potter, P.C.

Judy C. Lucas, Assistant Attorney General, argued the cause for respondent. With her on the brief were Hardy Myers, Attorney General, and Mary H. Williams, Solicitor General.

Before LANDAU, Presiding Judge, and BREWER, Chief Judge, and ARMSTRONG, Judge.

ARMSTRONG, J.

The Oregon Festival of American Music (petitioner) seeks judicial review of an order of the Employment Department upholding unemployment tax assessments for each quarter of the years 1998 through 2000. We review the department's order for substantial evidence and errors of law, ORS 183.482(8)(a), (c), and affirm.

The relevant facts are largely undisputed. Petitioner, a nonprofit entity under section 501(c)(3) of the Internal Revenue Code, organizes...

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