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YOUTH CARE SERVICES v. EMPLOYMENT DIV.

86-T-41; CA A43104.

754 P.2d 25 (1988)

91 Or.App. 145

In the matter of the Notice of Deficiency Assessment of YOUTH CARE SERVICES, Inc. Youth Care Services, Inc., Petitioner, v. EMPLOYMENT DIVISION, Respondent.

Court of Appeals of Oregon.

Decided May 11, 1988.

Attorney(s) appearing for the Case

James M. Brown, Salem, argued the cause for petitioner. With him on the brief was Enfield, Guimond & Brown, Salem.

Robert M. Atkinson, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief were Dave Frohnmayer, Atty. Gen., and Virginia L. Linder, Sol. Gen., Salem.

Before RICHARDSON, P.J., and NEWMAN and DEITS, JJ.

DEITS, Judge.

Petitioner seeks review of a decision of an Employment Division referee that payments made by petitioner to certain foster parents were "remuneration," by subjecting petitioner to payroll taxes for unemployment insurance. ORS 657.015. We affirm.

Petitioner is a non-profit organization which contracts with persons to serve as "proctor parents" by taking difficult foster children into their homes. The children are delinquents who typically have...

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