Byrne Trucking, Inc. v. Employment Division

This case was accepted pursuant to a petition for review from a decision of the Court of Appeals, 32 Or App 229, 574 P2d 664 (1978). The issue was whether 4 individuals with whom petitioner had entered into hauling contracts rendered services to petitioner which consititute employment subjecting petitioner to liability for unemployment compensation taxes. This case was heard at the same time as the appeals in two similar cases, Republic Dev. Co., Inc. v. Emp. Div., 284 Or 431, 587 P2d 466 (1978) and Mitchell Bros. v. Emp. Div., 284 Or 449, 587 P2d 475 (1978). The opinions in those two cases…