WARDEN, Judge.
Petitioner appeals from a referee's order which assessed tax deficiencies for the years 1979, 1980 and 1981. The dispositive issue is whether there is substantial evidence in the record to support the referee's order holding that the services performed for petitioner by one Swarthout and his logging crew constitute "employment," subjecting petitioner to the payment of payroll taxes. ORS 183.482(8)(c). We reverse.
In order for petitioner to establish...
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