AAA TAX SERVICE v. EMP. DIV.

No. 82-T-54; CA A25801.

664 P.2d 433 (1983)

63 Or.App. 418

In the matter of the Tax and Deficiency Assessments of: AAA TAX SERVICE, Joyce E. Wilson, Dba Aaa Tax Service, Joyce E. Wilson, Dba, Petitioner, v. EMPLOYMENT DIVISION OF THE STATE OF OREGON, Respondent.

Court of Appeals of Oregon.

Decided June 8, 1983.


Attorney(s) appearing for the Case

Jeffery D. Herman, Springfield, argued the cause for petitioner. With him on brief was Wiswall, Svoboda, Thorp & Dennett, P.C., Springfield.

Margaret E. Rabin, Asst. Atty. Gen., Salem, argued the cause for respondent. With her on brief were Dave Frohnmayer, Atty. Gen., Stanton F. Long, Deputy Atty. Gen., and William F. Gary, Sol. Gen., Salem.

Before RICHARDSON, P.J., and VAN HOOMISSEN and NEWMAN, JJ.


VAN HOOMISSEN, Judge.

Petitioner appeals a referee's order affirming the Employment Division's payroll tax and deficiency assessment against her. She contends that: (1) the referee erred in failing to apply properly the relevant criteria in determining whether persons who performed handyman and janitorial services for her were customarily engaged in an independently established business; (2) the referee erred in finding that she had a right of control and direction...

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