M/V DARE II COMPANY v. EMPLOYMENT DIVISION


552 P.2d 846 (1976)

M/V DARE II COMPANY, Petitioner, v. EMPLOYMENT DIVISION, Ross Morgan, Administrator, Respondent.

Court of Appeals of Oregon.

Decided August 9, 1976.


Attorney(s) appearing for the Case

M. Chapin Milbank, Salem, argued the cause for petitioner. With him on the brief were Schlegel, Milbank, Wheeler & Jarman, Salem.

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 FORT, JJ.


FORT, Judge.

Petitioner appeals from a referee's decision under ORS 657.683 which determined that it was an employer subject to the Employment Division Law and assessed it for employment taxes for 1973 and 1974 on captains and crews of its commercial fishing vessel. The issues are whether petitioner is an employer under the Act and, if so, whether it received adequate notice of the 1973 and 1974 assessments.

The referee made detailed findings of fact which...

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