BARGER v. MORGAN


507 P.2d 821 (1973)

Harry T. BARGER, Harry Thomas Barger, Dba, Petitioner, v. Ross MORGAN, Administrator, Employment Division, Respondent.

Court of Appeals of Oregon.

Decided March 19, 1973.


Attorney(s) appearing for the Case

Justin C. Tallman, Gresham, argued the cause and filed the brief for petitioner.

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 FOLEY, JJ.


FOLEY, Judge.

Plaintiff-employer seeks judicial review of the findings and order of the State Employment Division which held him liable for 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 plaintiff, a construction contractor, to 27 persons. Plaintiff contends that the persons involved were not employes because their services came within the...

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