Legal Opinion

Gross v. Employment Department

Court of Appeals of Oregon

Decided October 13, 2010No. T70995; A140914PublishedCited by 3 opinions

Employment Division - Tax Section

1Opinion of the CourtSercombe, J.

In this unemployment insurance tax case, petitioner, dba Rent-A-Nerd, seeks review of an order by the Employment Department (department) determining, for purposes of petitioner’s liability to pay unemployment insurance taxes under ORS 657.505, that he is an “employer” under ORS 657.025 and that the computer repair technicians affiliated with his business are engaged in “employment” under ORS 657.030 through 657.094. Petitioner argues that the administrative law judge (ALJ) misinterpreted the applicable statutes in making those determinations. We review for errors of law, ORS 183.482(8)(a),…

2Cases cited10 opinions

  1. Portland General Electric Co. v. Bureau of Labor & IndustriesOregon Supreme Court · 1993
  2. State v. GainesOregon Supreme Court · 2009
  3. Kirkpatrick v. PeetOregon Supreme Court · 1967
  4. Journal Publishing Co. v. State Unemployment Compensation CommissionOregon Supreme Court · 1944
  5. Mitchell Bros. Truck Lines v. Employment DivisionOregon Supreme Court · 1978

5 more not listed; retrieve them via the Exa API.

3Cited by3 opinions

  1. Broadway Cab LLC v. EMPLOYMENT DEPARTMENTCourt of Appeals of Oregon · 2014
  2. Division of Unemployment Insurance Employer Services-Integrity/Employer Audits v. Industrial Claim Appeals Office of the State of ColoradoColorado Court of Appeals · 2015
  3. Division of Unemployment Insurance Employer Services—Integrity/Employer Audits v. Industrial Claim Appeals OfficeColorado Court of Appeals · 2015

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