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DELTA LOGISTICS v. EMPLOYMENT DEPT. TAX

ED 2014UIT00047; SC S064380.

401 P.3d 779 (2017)

361 Or. 821

DELTA LOGISTICS, INC., Respondent on Review, v. EMPLOYMENT DEPARTMENT TAX SECTION, Petitioner on Review.

Supreme Court of Oregon.

Argued and submitted May 11, 2017.

Attorney(s) appearing for the Case

Dustin Buehler, Assistant Attorney General, Salem, argued the cause and filed the briefs for petitioner on review. Also on the briefs were Ellen F. Rosenblum, Attorney General, and Benjamin Gutman, Solicitor General.

Brad S. Daniels, Stoel Rives LLP, Portland, argued the cause and filed the brief for respondent on review.

Seann Colgan, Corr Cronin Michelson Baumgardner Fogg & Moore, LLP, Seattle, filed the brief for amicus curiae Oregon Trucking Association.

Lori Worthington Hurl, Betts, Patterson & Mines, Seattle, filed the brief for amici curiae American Trucking Associations, Inc., and Truck Renting and Leasing Association.

Before Balmer, Chief Justice, and Kistler, Walters, Landau, Nakamoto, and Duncan, Justices, and Linder, Senior Justice Pro Tempore.

ORS 657.047(1)(b) creates an exemption from the unemployment benefit laws for truck owners that both lease their trucks to for-hire carriers and "personally operat[e], furnis[h] and maintai[n]" the leased trucks. On review, the Employment Department argues that, to come within that exemption, the owner must be the only person who operates...

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