DELTA LOGISTICS v. EMPLOY. DEPT. TAX SEC.

A158021.

379 P.3d 783 (2016)

279 Or. App. 498

DELTA LOGISTICS, INC., Petitioner, v. EMPLOYMENT DEPARTMENT Tax Section, Respondent.

Court of Appeals of Oregon.

July 20, 2016.


Attorney(s) appearing for the Case

Brad S. Daniels argued the cause for petitioner. On the opening brief was Jeffrey M. Wong. With him on the reply brief was Stoel Rives LLP.

Judy C. Lucas , Assistant Attorney General, argued the cause for the respondent. With her on the briefs were Ellen F. Rosenblum , Attorney General, and Anna M. Joyce , Solicitor General.

Before Ortega, Presiding Judge, and Lagesen, Judge, and Garrett, Judge.


In this petition for judicial review, Delta Logistics, a "for-hire" interstate motor carrier, challenges an order of an administrative law judge (ALJ) for the Office of Administrative Hearings upholding the Employment Department's assessments of unemployment insurance taxes based on payments that Delta made to owner-operator truck drivers...

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