Citation Codes Equivalent Citations citation codes Docket Number INS 94-08-009; CA A96551. Attorney(S) Charles M. Fryer argued the cause filed the brief for Denise G. Fjordbeck, Assistant Attorney General, argued the cause for With her on the brief were Hardy Myers, Attorney General, Michael D. Reynolds, Solicitor See more information ... Smart Summary Please sign up to generate summary. In the Matter of the Petition of WAYNE E. COGHILL, dba ALLSTATE SIDING SUPPLY CO., Petitioner, v. The filings of the NATIONAL COUNCIL ON COMPENSATION INSURANCE, Respondent below, and SAIF CORPORATION, Respondent. PER CURIAM Affirmed. PER CURIAM Petitioner seeks review of a final order of the Insurance Division of the Department of Consumer and Business Services (DCBS) upholding premium audit billings for the audit period between April 1, 1993, and March 31, 1994. This is a companion case to Coghill v. Natl. Council on Comp. Ins. (A96550), 155 Or. App. 601 964 P.2d 1085 (1998). Based on the reasoning and analysis set forth in that case, we affirm the order of DCBS. Affirmed.