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GREATER PORTLAND NEWCOMERS SERV. v. MORGAN

513 P.2d 493 (1973)

GREATER PORTLAND NEWCOMERS SERVICE, Inc., Petitioner, v. Ross MORGAN, Administrator, Employment Division, Respondent.

Court of Appeals of Oregon.

Decided August 27, 1973.

Attorney(s) appearing for the Case

Bruce B. Samson, Portland, argued the cause for petitioner. On the brief were Rankin, Walsh, Ragen & Roberts, and Ronald K. Ragen and Douglas R. Courson, 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, Sol. Gen., Salem.

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

THORNTON, Judge.

Petitioner seeks judicial review of a decision of an Employment Division referee holding that petitioner was liable for unemployment taxes on account of fees paid by petitioner to women termed "hostesses," who work part-time in petitioner's advertising business. These women are usually housewives. Their job is to locate newly arrived householders in the Portland area, call on the new residents, give them...

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