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PAM'S CARPET SERVICE v. EMPLOYMENT DIVISION

No. 78-T-9; CA 14771.

613 P.2d 52 (1980)

46 Or.App. 675

PAM'S CARPET SERVICE, Inc., Petitioner, v. EMPLOYMENT DIVISION, Raymond P. Thorn, Assistant Director for Employment, Respondent.

Court of Appeals of Oregon, In Banc.

Resubmitted on Record and Briefs June 16, 1980.

Decided June 23, 1980.

Attorney(s) appearing for the Case

Richard C. Hunt, Richard F. Liebman, and Spears, Lubersky, Campbell & Bledsoe, Portland, filed the briefs for petitioner.

James A. Redden, Atty. Gen., Walter L. Barrie, Sol. Gen., and Al J. Laue, Asst. Atty. Gen., Salem, filed the briefs for respondent.

Resubmitted In Banc on Record and Briefs June 16, 1980.

SCHWAB, Chief Judge.

Petitioner appeals from a referee's decision ruling that about 60 persons who installed carpet and other products for petitioner over a two year, nine month period were petitioner's employes, not independent contractors, and therefore petitioner was liable for unemployment compensation tax payments based on the amounts paid to the installers during the audit period.

I

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