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NECANICUM INV. CO. v. EMPLOYMENT DEPT.

T70772; A131207.

164 P.3d 1197 (2007)

214 Or. App. 385

NECANICUM INVESTMENT CO., Petitioner, v. EMPLOYMENT DEPARTMENT, Respondent.

Court of Appeals of Oregon.

Decided August 1, 2007.

Attorney(s) appearing for the Case

Joseph D. McDonald, Portland, argued the cause for petitioner. With him on the briefs was Smith, McDonald & Vaught, LLP.

Rolf C. Moan, 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 LANDAU, Presiding Judge, and SCHUMAN, Judge, and SIMPSON, Judge pro tempore.

SIMPSON, J. pro tempore.

At issue in this case is whether payments that a corporation makes to members of its board of directors for serving as board members constitute "wages" for "employment" that are subject to state unemployment taxes under ORS chapter 657. Petitioner paid $6,000 in such fees to each of its three board members, and the Oregon Employment Department (department) assessed petitioner payroll taxes on the payments. Petitioner sought review of that...

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