Legal Opinion
Kaib's Roving R.Ph. Agency, Inc. v. Employment Department
Court of Appeals of Oregon
Decided July 7, 1999No. 96-T-0123A; CA A96552PublishedCited by 8 opinions
1Opinion of the CourtEdmonds, P. J.
Kaib’s Roving R.Ph. Agency, Inc. (Kaib’s) seeks judicial review of a final decision by the Employment Department upholding an assessment against it for employment taxes in 1993,1994 and 1995. We conclude that the Employment Department erred in its application of ORS 670.600 and remand. ORS 183.482(8)(a).
Since 1987, Kaib’s has provided licensed pharmacists to Oregon pharmacies in need of temporary relief services. Pharmacists interested in filling temporary vacancies are matched by Kaib’s with pharmacies seeking such services. Kaib’s has been audited by two state agencies, the Department of…
2Cases cited5 opinions
- Nelson v. Emerald People's Utility DistrictOregon Supreme Court · 1993
- Gaston v. ParsonsOregon Supreme Court · 1994
- North Clackamas School Dist. v. WhiteOregon Supreme Court · 1988
- S-W Floor Cover Shop v. National Council on Compensation InsuranceOregon Supreme Court · 1994
- North Clackamas School Dist. v. WhiteOregon Supreme Court · 1988
3Cited by8 opinions
- Avanti Press, Inc. v. Employment Department Tax SectionCourt of Appeals of Oregon · 2012
- Kaib's Roving R.Ph. Agency, Inc. v. Employment DepartmentCourt of Appeals of Oregon · 2002
- Employment Departmet v. National Maintenance Contractors of Oregon, Inc.Court of Appeals of Oregon · 2009
- Kaib's Roving R.Ph. Agency, Inc. v. Employment DepartmentCourt of Appeals of Oregon · 2003
- Kaib's Roving R.Ph. Agency, Inc. v. Employment DepartmentOregon Supreme Court · 2005
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