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CIRQUE PRODUCTIONS v. EMPLOYMENT DIVISION

No. 82-T-13; CA A24994.

667 P.2d 578 (1983)

64 Or.App. 337

CIRQUE PRODUCTIONS, Inc., Petitioner, v. EMPLOYMENT DIVISION, Raymond P. Thorne, Administrator, Respondent.

Court of Appeals of Oregon.

Decided August 10, 1983.

Attorney(s) appearing for the Case

John E. Frohnmayer, Portland, argued the cause for petitioner. With him on the brief was Tonkon, Torp, Galen, Marmaduke & Booth, Portland.

Mike Reynolds, Asst. Atty. Gen., Salem, argued the cause for respondent. On the brief were Dave Frohnmayer, Atty. Gen., Stanton F. Long, Deputy Atty. Gen., William F. Gary, Sol. Gen., and Daryl D. Wilson, Asst. Atty. Gen., Salem.

Before BUTTLER, P.J., and WARREN and ROSSMAN, JJ.

PER CURIAM.

Petitioner, a dance company, appeals from a referee's decision that 31 persons who provided various services for petitioner during 1979, 1980 and the first nine months of 1981 were its employes rather than independent contractors under ORS 657.040 and that, therefore, petitioner was liable for unemployment compensation taxes on amounts paid to those persons. We report our decision in summary fashion. Ponderosa Inn, Inc. v. Emp. Div.,

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