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EMPLOYMENT DIVISION v. EDWARD HINES LUMBER CO.

529 P.2d 934 (1974)

EMPLOYMENT DIVISION, Ross Morgan, Administrator, Petitioner, v. EDWARD HINES LUMBER CO., Respondent.

Court of Appeals of Oregon.

Decided December 23, 1974.

Attorney(s) appearing for the Case

John W. Burgess, Asst. Atty. Gen., Salem, argued the cause for petitioner. With him on the brief were Lee Johnson, Atty. Gen., and W. Michael Gillette, Sol. Gen., Salem.

Harry S. Chandler, Portland, argued the cause and filed the brief for respondent.

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

FOLEY, Judge.

On December 6, 1973, the State Employment Division notified Edward Hines Lumber Co., respondent, of a deficiency assessment for unemployment compensation taxes. The deficiency was assessed for payments made to Homer Mosley and four other men during July 1-September 30, 1973. Edward Hines Lumber Co. (hereinafter Hines) requested a hearing, contending that the five individuals were not employes of Hines during this period, but that Mosley was an independent...

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