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SOUTHWEST OREGON DAIRY HERD IMP. v. MORGAN

521 P.2d 1308 (1974)

SOUTHWEST OREGON DAIRY HERD IMPROVEMENT ASSOCIATION, Petitioner, v. Ross MORGAN, Administrator, Employment Division, Respondent.

Court of Appeals of Oregon.

Decided May 6, 1974.

Attorney(s) appearing for the Case

Maurice V. Engelgan, Coquille, argued the cause and filed the brief for petitioner.

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

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

FORT, Judge.

Petitioner appeals from respondent's determination that it is a nonexempt employer under Oregon Revised Statutes, ch. 657, and thus is liable to contribute to the Unemployment Insurance Fund as otherwise provided by statute.

Petitioner first contends that respondent erred in concluding that it was not a "cooperative organization" and thus exempt under ORS 657.045(2)(d).1

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