MT. BACHELOR SKI EDUC. v. EMPLOYMENT DEPT.

05TAX00093; A130360.

170 P.3d 1106 (2007)

215 Or. App. 607

MT. BACHELOR SKI EDUCATION FOUNDATION, Petitioner, v. EMPLOYMENT DEPARTMENT, Respondent.

Court of Appeals of Oregon.

Decided October 31, 2007.


Attorney(s) appearing for the Case

Jeff Eager argued the cause for appellant.

On the briefs were Julie L. Gregory, Bend, and Balyeat & Gregory, LLP.

Paul L. Smith, Assistant Attorney General, argued the cause for respondent. With him on the brief were Hardy Myers, Attorney General, and Mary H. Williams, Solicitor General.

Before LANDAU, Presiding Judge, and SCHUMAN and ORTEGA, Judges.


LANDAU, P.J.

Employer seeks review of a final order of an administrative law judge (ALJ) of the Office of Administrative Hearings concluding that a season ski pass that employer gave to an individual in return for assistance with its ski races constituted $910 in "wages" that are subject to unemployment taxation as assessed by the Employment Department. According to employer, the season pass does not constitute a "wage"...

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