Legal Opinion
Broadway Cab LLC v. Employment Department
Oregon Supreme Court
Decided December 10, 2015No. EAB T71262; CA A150627; SC S062715PublishedCited by 12 opinions
1Opinion of the CourtWalters, J.
In this case, an administrative law judge (ALJ) determined that certain taxicab drivers performed services for Broadway Cab LLC for remuneration and were not independent contractors. Therefore, the ALJ concluded, Broadway was liable for unemployment insurance taxes on the drivers’ wages. The Court of Appeals agreed with the ALJ, Broadway Cab LLC v. Employment Dept., 265 Or App 254, 336 P3d 12 (2014), and, for the reasons that follow, we affirm the decision of the Court of Appeals.
The statutes that govern liability for unemployment insurance taxes are found in ORS chapter 657. Under that…
2Cases cited6 opinions
- Kirkpatrick v. PeetOregon Supreme Court · 1967
- Journal Publishing Co. v. State Unemployment Compensation CommissionOregon Supreme Court · 1944
- Cejas Commercial Interiors, Inc. v. Torres-LizamaCourt of Appeals of Oregon · 2013
- Golden Shear Barber Shop v. MorganOregon Supreme Court · 1971
- COLUMBIA MANAGEMENT COMPANY v. MorganOregon Supreme Court · 1974
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Eastern Oregon Mining Ass'n v. Department of Environmental QualityOregon Supreme Court · 2016
- Dixon v. Or. State Bd. of NursingCourt of Appeals of Oregon · 2018
- Delta Logistics, Inc. v. Employment Department Tax SectionOregon Supreme Court · 2017
- ACN Opportunity, LLC v. Employment DepartmentCourt of Appeals of Oregon · 2016
- Acn Opportunity, LLC v. Emp't Dep'tOregon Supreme Court · 2018
7 more not listed; retrieve them via the Exa API.