NECANICUM INV. CO. v. EMPLOYMENT DEPT.

(Agency No. T70772; CA A131207; SC S055231).

190 P.3d 368 (2008)

345 Or. 138

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

Supreme Court of Oregon, En Banc.

Decided July 24, 2008.


Attorney(s) appearing for the Case

Joseph D. McDonald, Smith, McDonald & Vaught, LLP, Portland, argued the cause and filed the brief for petitioner on review.

Rolf C. Moan, Assistant Attorney General, Salem, argued the cause for respondent on review. With him on the brief were Hardy Myers, Attorney General, and Mary H. Williams, Solicitor General.


DE MUNIZ, C.J.

Petitioner Necanicum Investment Company seeks review of a final order of the Employment Department (department), concluding that petitioner's payments to members of its board of directors for directors' fees constitute wages that are subject to state unemployment taxes. The Court of Appeals affirmed the order, concluding that corporate directors, by setting corporate policy and providing governance, were in effect "employed" by petitioner and, thus...

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