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PETROL STOPS NORTHWEST v. MORGAN

501 P.2d 341 (1972)

PETROL STOPS NORTHWEST, Herbert W. Timms and Robert O. Borgert, Dba, Petitioner, v. Ross MORGAN, Administrator, Employment Division, Respondent.

Court of Appeals of Oregon, Department 1.

Decided September 28, 1972.

Attorney(s) appearing for the Case

Jerry W. Hendricks, Eugene, argued the cause for petitioner. With him on the brief were Luvaas, Cobb, Richards & Frazer, and Paul D. Clayton, Eugene.

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, Sol. Gen., Salem.

Before SCHWAB, C.J., and LANGTRY and THORNTON, JJ.

THORNTON, Judge.

This is an unemployment insurance appeal. Plaintiff, Petrol Stops Northwest, appeals from the determination of the Employment Division, upheld after hearing by a referee, finding Petrol Stops to be an "employer" subject to the Unemployment Insurance Act. ORS ch. 657.

This court has initial judicial review of this contested case. ORS 183.480. On appeal the amount of tax assessed against plaintiff pursuant to the Act is not at issue. Rather...

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