Necanicum Investment Co. v. Employment Department

Petitioner on review, Necanicum Investment Company, successfully challenged a tax assessment by respondent Employment Department (the department). Necanicum Investment Co. v. Employment Dept., 345 Or 138, 190 P3d 368 (2008). Petitioner now seeks an award of attorney fees and costs. The department objects to the attorney fee request, asserting that petitioner has not met the statutory requirements. For the reasons that follow, we agree with the department, and therefore deny petitioner’s request for attorney fees. We award petitioner costs of $369.24.

We first review the facts in the underlying…