Mitchell Bros. Truck Lines v. Employment Division

This case was accepted pursuant to a petition for review from a decision of the Court of Appeals, 32 Or App 279, 573 P2d 336 (1978). The issue is whether two individuals with whom petitioner had entered into hauling contracts rendered services to petitioner which constitute employment subjecting petitioner to liability for unemployment compensation taxes. This case was heard at the same time as the review in two similar cases, Republic Dev. Co., Inc. v. Emp. Div., 284 Or 431, 587 P2d 466 (1978) and Byrne Trucking, Inc. v. Emp. Div., 284 Or 443, 587 P2d 473 (1978). The opinions in those cases…