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EARL SMITH OIL COMPANY v. EMPLOYMENT DIVISION

530 P.2d 538 (1975)

EARL SMITH OIL COMPANY, Petitioner, v. EMPLOYMENT DIVISION and Ross Morgan, Administrator, Respondent.

Court of Appeals of Oregon.

Decided January 14, 1975.

Attorney(s) appearing for the Case

Ronald M. Somers, The Dalles, argued the cause for petitioner. On the brief was John E. Uffelman, The Dalles.

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 LANGTRY and FOLEY, JJ.

SCHWAB, Chief Judge.

This is an appeal under ORS 657.685 from an order of an Employment Division referee affirming a tax deficiency assessment of the Employment Division Administrator against petitioner, Smith Oil Company, on payments to one George Benson.

The pertinent facts are not disputed. Smith is a jobber of Phillips Petroleum Company products, and Benson distributes for Smith as a consignee. Benson owns and maintains his own trucks and is compensated...

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