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COX v. EMPLOYMENT DIVISION

No. 79AB808; CA 15813.

614 P.2d 633 (1980)

47 Or.App. 641

David A. COX, Petitioner, v. EMPLOYMENT DIVISION, Ray Thorne, Administrator, the Salvation Army Thrift Store, and the Salvation Army, Respondents.

Court of Appeals of Oregon.

Decided August 4, 1980.

Attorney(s) appearing for the Case

Andrew J. Gerlicher, Portland, filed the brief for petitioner.

James A. Redden, Atty. Gen., Walter L. Barrie, Sol. Gen., and James C. Rhodes, Asst. Atty. Gen., Salem, filed the brief for respondent Employment Division.

J. Elliott Busey and Gilley & Busey, Portland, waived appearance for respondents The Salvation Army Thrift Store and The Salvation Army.

Before JOSEPH, P.J., and WARDEN and WARREN, JJ.

WARREN, Judge.

Petitioner was formerly employed as a truck driver by the Salvation Army Thrift Store. He appeals a decision that he was not entitled to unemployment insurance benefits because his former employer was not subject to taxes under the Unemployment Compensation Act. ORS 657.

We find there was substantial evidence to support the conclusion that the Thrift Store is exempt from taxation under ORS 657.072(1)(a)(B).1 Emp...

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