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EL SID'S HAIR FASHION, INC. v. EMPLOYMENT DIV.

85-T-033; CA A38587.

729 P.2d 8 (1986)

82 Or.App. 601

In the matter of Notice of Tax Assessment and Notice of Deficiency Assessment of EL SID's HAIR FASHION, INC. El Sid's Hair Fashion, Inc., Petitioner, v. EMPLOYMENT DIVISION, Respondent.

Court of Appeals of Oregon.

Decided December 4, 1986.

Attorney(s) appearing for the Case

Douglas P. Cushing, Medford, argued the cause for petitioner. With him on the brief was Cushing & Haberlach, Medford.

Christine Chute, Asst. Atty. Gen., Salem, argued the cause for respondent. On the brief were Dave Frohnmayer, Atty. Gen., Virginia L. Linder, Sol. Gen., and Robert M. Atkinson, Asst. Atty. Gen., Salem.

Before WARDEN, P.J., and VAN HOOMISSEN and YOUNG, JJ.

WARDEN, Presiding Judge.

Petitioner, an Oregon corporation licensed to operate a beauty shop, petitions for review of a referee's decision that affirmed an employment tax assessment. We reverse.

Petitioner claims to be only a lessor of space to individual operators. The referee's findings of fact include, inter alia, that the operators paid 25 percent of their daily gross incomes to petitioner, that petitioner furnished building utilities and insurance...

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