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EMPLOYMENT DEPT. v. STOCK SECRETS, INC.

05-TAX-00070; A129371.

150 P.3d 1090 (2007)

210 Or. App. 426

EMPLOYMENT DEPARTMENT, Petitioner, v. STOCK SECRETS, INC., Respondent.

Court of Appeals of Oregon.

Decided January 3, 2007.

Attorney(s) appearing for the Case

Paul L. Smith, Assistant Attorney General, argued the cause for petitioner. With him on the brief were Hardy Myers, Attorney General, and Mary H. Williams, Solicitor General.

No appearance for respondent.

Before EDMONDS, Presiding Judge, and BREWER, Chief Judge, and LINDER, Judge pro tempore.

LINDER, J. pro tempore.

Petitioner, the State of Oregon Employment Department, seeks review of a final order of an administrative law judge (ALJ) exempting respondent, a corporation, from paying unemployment insurance taxes. More specifically, the ALJ determined that the corporation, which is owned and controlled by a single individual, qualifies for an exemption pursuant to a statute that applies to family-owned and controlled corporations. The department argues...

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