CHURCH AT 295 S. 18TH v. EMPLOYMENT DEPT.

00-TAX-00039; A109854

28 P.3d 1185 (2001)

175 Or. App. 114

CHURCH AT 295 S. 18TH ST., ST. HELENS, Petitioner, v. EMPLOYMENT DEPARTMENT, Respondent.

Court of Appeals of Oregon.

Decided July 5, 2001.


Attorney(s) appearing for the Case

Dean Lederer, Salem, argued the cause for petitioner. On the brief were Daniel A. Hill and Adams, Day & Hill.

Richard D. Wasserman, Assistant Attorney General, argued the cause for respondent. With him on the brief were Hardy Myers, Attorney General, and Michael D. Reynolds, Solicitor General.

Before LANDAU, Presiding Judge, and LINDER and BREWER, Judges.


LANDAU, P.J.

Petitioner, the Church at 295 S. 18th St., St. Helens (church), seeks judicial review of a final order of an Employment Department hearing officer holding that the church is an employer within the meaning of ORS 657.025 and is therefore liable for unemployment taxes. We affirm.

The hearing officer found the following facts. The church holds worship services on Sunday mornings and evenings and religious instruction classes on Wednesday evenings...

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