REPUBLIC DEVELOPMENT CO. v. EMPLOYMENT DIV.


574 P.2d 660 (1978)

32 Or.App. 263

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

Court of Appeals of Oregon.

Decided January 23, 1978.


Attorney(s) appearing for the Case

Willard E. Fox, Salem, argued the cause and submitted the brief for petitioner.

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

Before SCHWAB, C.J., and THORNTON and JOSEPH, JJ.


JOSEPH, Judge.

Petitioner, a general contractor, seeks judicial review of a referee's order affirming the administrator's determination that payments made for certain services in 1973, 1974, 1975 and 1976 were subject to the unemployment payroll tax.1 The issue for decision is whether the performance of those services was employment within the meaning of ORS 657.040.2

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