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3P DELIVERY, INC. v. EMPLOYMENT DEPT.

T71030; A144953.

295 P.3d 83 (2012)

254 Or. App. 180

3P DELIVERY, INC., Petitioner, v. EMPLOYMENT DEPARTMENT TAX SECTION, Respondent.

Court of Appeals of Oregon.

Decided December 19, 2012.

Attorney(s) appearing for the Case

Braden K. Core , Indiana, argued the cause for petitioner. On the briefs were John A. Anderson , and Steven A. Pletcher , Indiana.

Judy C. Lucas , Senior Assistant Attorney General, argued the cause for respondent. With her on the brief were John R. Kroger , Attorney General, and Mary H. Williams , Solicitor General.

Larry J. Brant , David L. Canary , and Garvey Schubert Barer , and Guy P. Michelson , Kevin C. Baumgardner , Emily Brubaker , and Corr Cronin Michelson Baumgardner & Preece LLP, Washington, and Richard G. Murphy, Jr. , and Sutherland Asbill & Brennan LLP, Washington, D.C., filed the brief amicus curiae for FedEx Ground Package System, Inc.

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

WOLLHEIM, J.

In this unemployment tax case, petitioner 3P Delivery, Inc. (3PD), an interstate motor carrier, seeks judicial review of a final order of an administrative law judge (ALJ) of the Office of Administrative Hearings determining that 3PD had taxable payroll for all four quarters of 2006 and 2007 and affirming unemployment tax assessments by the Employment Department (the department). 3PD contends that the ALJ erred in determining that delivery services provided...

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