Case Name: In the Matter of the Tax Deficiency Assessment of Northwest Contract Carriers, Inc., EMPLOYMENT DIVISION, Petitioner, v. NORTHWEST CONTRACT CARRIERS, INC., Respondent
Court: Oregon Court of Appeals
Jurisdiction: Oregon
Decision Date: 1987-05-13
Citations: 85 Or. App. 425
Docket Number: 85-T-022; CA A39107
Parties: In the Matter of the Tax Deficiency Assessment of Northwest Contract Carriers, Inc., EMPLOYMENT DIVISION, Petitioner, v. NORTHWEST CONTRACT CARRIERS, INC., Respondent.
Judges: Before Richardson, Presiding Judge, and Newman and Deits, Judges.
Reporter: Oregon Reports, Court of Appeals
Volume: 85
Pages: 425–426

Head Matter:
Argued and submitted October 15, 1986,
reversed and remanded for reconsideration May 13,
reconsideration denied July 10, petition for review denied July 28,1987
(303 Or 699)
In the Matter of the Tax Deficiency Assessment of Northwest Contract Carriers, Inc., EMPLOYMENT DIVISION, Petitioner, v. NORTHWEST CONTRACT CARRIERS, INC., Respondent.
(85-T-022; CA A39107)
736 P2d 627
Richard D. Wasserman, Assistant Attorney General, Salem, argued the cause for petitioner. With him on the brief were Dave Frohnmayer, Attorney General, and James E. Mountain, Jr., Solicitor General, Salem.
Douglass H. Schmor, Medford, argued the cause for repondent. With him on the brief was Brophy, Wilson & Duhaime, Medford.
Before Richardson, Presiding Judge, and Newman and Deits, Judges.
PER CURIAM

Opinion:
PER CURIAM
Employment Division appeals a referee's order holding that services performed by owner-operators who lease their trucks to Northwest Contract Carriers are not taxable employment under ORS 657.040. We reverse and remand for reconsideration. Combined Transport, Inc. v. Employment Division, 81 Or App 31, 724 P2d 832, on reconsideration 82 Or App 127, rev den 302 Or 460 (1986).
Reversed and remanded for reconsideration.