EMPLOYMENT DIVISION v. ARCHDIOCESE OF PORTLAND

No. 78-T-62; CA 13324.

600 P.2d 926 (1979)

42 Or.App. 421

EMPLOYMENT DIVISION, Raymond P. Thorne, Assistant Director, Petitioner, v. ARCHDIOCESE OF PORTLAND in Oregon, Respondent.

Court of Appeals of Oregon.

Decided October 1, 1979.


Attorney(s) appearing for the Case

Jan P. Londahl, Asst. Atty. Gen., Salem, argued the cause for petitioner. With him on the brief were James A. Redden, Atty. Gen., and Walter L. Barrie, Sol. Gen., Salem.

Eugene E. Feltz, Portland, argued the cause for respondent. With him on the brief was Casey, Palmer, Feltz & Sherry, Portland.

Before JOSEPH, P.J., and LEE and RICHARDSON, JJ.


RICHARDSON, Judge.

The Employment Division appeals from a referee's decision that primary and secondary parochial schools operated by the Archdiocese of Portland are exempt under ORS 657.072(1)(a)(A) and (1)(a)(B) from the unemployment compensation taxes imposed by ORS ch. 657. We affirm.

ORS 657.072(1)(a) provides:

"(1) `Employment' does not include service performed: "(a) In the employ of: "(A) A church or convention or association...

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