CONVENTION FOLIAGE SERVICE, INC. v. EMPLOYMENT DEPARTMENT

T70690; A130021.

153 P.3d 163 (2007)

211 Or. App. 104

CONVENTION FOLIAGE SERVICE, INC., Petitioner, v. EMPLOYMENT DEPARTMENT, Respondent.

Court of Appeals of Oregon.

Decided February 21, 2007.


Attorney(s) appearing for the Case

Katharine W. Mathews argued the cause for petitioner. With her on the briefs were Montgomery W. Cobb and Cobb & Bossé, LLP.

Anna M. Joyce, 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 HASELTON, Presiding Judge, and ARMSTRONG, Judge, and DEITS, Judge pro tempore.


HASELTON, P.J.

Petitioner Convention Foliage Service, Inc., seeks judicial review of an order issued by the Office of Administrative Hearings for respondent Employment Department concerning tax assessments against petitioner for certain periods in the years 2001 through 2004. That order determined that petitioner was not entitled to an "agricultural labor" exemption from unemployment compensation insurance taxes. ORS 657...

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