Legal Opinion
North Pacific Supply Co. v. Employment Division
Court of Appeals of Oregon
Decided February 21, 1990No. 88-T-0155A; CA A50660PublishedCited by 6 opinions
1Opinion of the CourtJoseph, C. J.
Petitioner seeks review of a decision of an Employment Division referee that an employment relationship exists between it and salespeople employed by retail stores to which it distributes appliances, thus subjecting it to payroll taxes for unemployment insurance. ORS 657.030. We reverse.
The referee found:
“(1) The applicant is a wholesale distributor for RCA and Whirlpool appliances sold to retail outlets throughout the State of Oregon. (2) The individuals noted on the Consolidated Wage Credit Reports attached to the Deficiency Assessment and hereinafter identified as salespersons, are…
2Cases cited9 opinions
- Kirkpatrick v. PeetOregon Supreme Court · 1967
- Journal Publishing Co. v. State Unemployment Compensation CommissionOregon Supreme Court · 1944
- Golden Shear Barber Shop v. MorganOregon Supreme Court · 1971
- Ponderosa Inn, Inc. v. Employment DivisionCourt of Appeals of Oregon · 1983
- COLUMBIA MANAGEMENT COMPANY v. MorganOregon Supreme Court · 1974
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Necanicum Investment Co. v. Employment DepartmentCourt of Appeals of Oregon · 2007
- Employment Division v. RingCourt of Appeals of Oregon · 1990
- Gross v. Employment DepartmentCourt of Appeals of Oregon · 2010
- Broadway Cab LLC v. EMPLOYMENT DEPARTMENTCourt of Appeals of Oregon · 2014
- Central Lincoln PUD v. Dept. of EnergyCourt of Appeals of Oregon · 2020
1 more not listed; retrieve them via the Exa API.