MICHELET, SOWERS, JOHNSON & COMPANY v. MORGAN


501 P.2d 984 (1972)

MICHELET, SOWERS, JOHNSON & COMPANY, Petitioner, v. Ross MORGAN, Administrator, Employment Division, Respondent.

Court of Appeals of Oregon.

Decided October 12, 1972.


Attorney(s) appearing for the Case

Clifford N. Carlsen, Jr., Portland, argued the cause for petitioner. With him on the brief were Warren C. Deras and Miller, Anderson, Nash, Yerke & Wiener, Portland.

Al J. Laue, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief were Lee Johnson, Atty. Gen., and John W. Osburn, Solicitor Gen., Salem.

Before SCHWAB, C.J., and FOLEY and FORT, JJ.


FORT, Judge.

Petitioner-employer seeks judicial review of the findings1 and order (ORS 183.470) of the State Employment Division which held him liable as an employer to make contributions to the Employment Division. The challenged deficiency assessment relates to unemployment taxes claimed by the Division to be due with respect to payments made by petitioner to certain typists and transcribers. Petitioner is in the business of free-lance...

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