COMPRESSED PATTERN v. EMPLOYMENT DEPT. TAX

T71163; A146647.

293 P.3d 1053 (2012)

253 Or. App. 254

COMPRESSED PATTERN, LLC, Petitioner, v. EMPLOYMENT DEPARTMENT TAX SECTION, Respondent.

Court of Appeals of Oregon.

Decided October 31, 2012.


Attorney(s) appearing for the Case

Lisa A. Kaner and Markowitz, Herbold, Glade & Mehlhaf, P.C., filed the briefs for petitioner.

John R. Kroger , Attorney General, Mary H. Williams , Solicitor General, and Karla H. Ferrall , Assistant Attorney General, filed the brief for respondent.

Before SCHUMAN, Presiding Judge, and WOLLHEIM, Judge, and DUNCAN, Judge.


SCHUMAN, P.J.

Petitioner, an architectural design company, hired Jason Singer to provide drafting services on some of petitioner's projects. The Employment Department Tax Section sent a Notice of Tax Assessment to petitioner, claiming that petitioner had employed Singer for part of 2009 but had not paid employment taxes on his wages for that period. Petitioner requested a hearing on the assessment and argued to an administrative law judge (ALJ) that Singer was an...

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