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NAUMES OF OREGON, INC. v. EMPLOYMENT DIVISION

541 P.2d 141 (1975)

NAUMES OF OREGON, INC., Petitioner, v. EMPLOYMENT DIVISION, Ross Morgan, Administrator, Respondent.

Court of Appeals of Oregon.

Decided October 13, 1975.

Attorney(s) appearing for the Case

William G. Purdy, Medford, argued the cause for petitioner. With him on the brief were Frohnmayer & Deatherage, Medford.

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 THORNTON, JJ.

FOLEY, Judge.

This is an appeal by petitioner, Naumes of Oregon, Inc., from a decision by a referee of the state Employment Division that petitioner is an "employer" subject to payment of taxes for unemployment insurance, as required by provisions of the Employment Division Law, ORS ch. 657. Petitioner-Naumes contends that it is within the exclusionary limitations of ORS 657.045(1), (2) (d), exempting the employment of agricultural labor from the Employment Division...

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