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CHELIUS v. EMPLOYMENT DEPT.

T71232; A148900.

308 P.3d 290 (2013)

258 Or. App. 72

George L. CHELIUS, Co-Personal Representative of the Estate of Alan James, Petitioner, v. EMPLOYMENT DEPARTMENT, Respondent.

Court of Appeals of Oregon.

Decided August 14, 2013.

Attorney(s) appearing for the Case

Matthew Whitman argued the cause and filed the briefs for petitioner.

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

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

SCHUMAN, P.J.

Petitioner, as one of the personal representatives of the estate of Alan James (the estate), challenges a tax assessment levied by the Tax Section of the Oregon Employment Department. The department found that the estate was liable for unemployment insurance taxes based on payments to Gabaldon, who was providing bookkeeping and related services. The estate (valued at over $110 million) challenged the assessment ($379.16), arguing that Gabaldon was an...

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