In a blog post earlier this week we highlighted a recent Oregon Supreme Court decision which held that taxi cab drivers are employees, not independent contractors, of the cab companies they work with. We suggested that this holding implicitly threatened the business models on which companies such as Uber, Lyft and similar enterprises in the emerging “sharing economy” have grown. A recent article in the ABA Journal concerning the recently announced settlement of a California … Read more
Jan 27, 2016
Law often lags behind reality. In Broadway Cab LLC v. Employment Department, the Oregon Supreme Court held that a taxi company’s drivers are “employees” and not “independent contractors”. Consequently, the company is obligated to pay unemployment insurance taxes on wages earned by its drivers in 2008 and 2009.
Broadway Cab argued that its drivers performed services only for the passengers who paid the drivers and not the cab company to which the drivers actually … Read more
Jan 25, 2016
Recent changes to Oregon’s expungement statute (ORS 137.225) expand the list of crimes that can be expunged while shortening the waiting periods for those eligible for expungement. For example, convictions for contributing to the sexual delinquency of a minor, rape III, sexual abuse III and sodomy III may be expunged if the person seeking expungement has obtained a court order relieving them of the obligation to report as a sex offender. Convictions for certain Class … Read more
Jan 15, 2016
Effective January 1, Oregon law adopted what has been called the “harmless error rule” regarding the execution of wills. By virtue of a newly effective statute, a writing that formerly would not have been considered a valid will because it was not executed in accordance with the law’s requirement, might now qualify as a valid will under Oregon law. To understand how this new statute changes things, we first need to look at the formalities … Read more
Jan 4, 2016
We all periodically provide federal and state tax authorities with written summaries of our most personal financial information seldom thinking that our data will be used to inflict more pain than the applicable tax laws require. We still generally assume that the employees of federal and state taxing agencies adhere to general standards of integrity. That’s particularly true when the revenue agents handling our information are supposedly responsible for helping us.
The IRS has just … Read more