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REPUBLIC DEV. CO., INC. v. EMPLOYMENT DIV.

No. 76T-T-10, CA 8373; SC 25728.

587 P.2d 466 (1978)

284 Or. 431

REPUBLIC DEVELOPMENT COMPANY, Inc., Petitioner, v. EMPLOYMENT DIVISION, Ross Morgan, Administrator, Respondent.

Supreme Court of Oregon.

Decided December 5, 1978.

Attorney(s) appearing for the Case

J. Terrance Bittner, Portland, and Willard E. Fox, Salem, argued the cause for petitioner. With Mr. Fox on the briefs were Allen, Stortz, Barlow, Fox & Susee, Salem.

Al J. Laue, Solicitor Gen., argued the cause for respondent. With him on the brief were James A. Redden, Atty. Gen. and W. Benny Won, Asst. Atty. Gen., Salem.

Before HOLMAN, P.J., and TONGUE, HOWELL, BRYSON, LENT and LINDE, JJ.

HOLMAN, Justice.

This case was accepted pursuant to a petition for review from a decision of the Court of Appeals, 32 Or.App. 263, 574 P.2d 660 (1978).1 The issue is whether the petitioner is responsible for the payment of Unemployment Compensation taxes upon payments made to individuals with whom it had entered into contracts for work in the construction of houses...

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