Naumes of Oregon, Inc. v. Employment Division

This is an appeal by petitioner, Naumes of Ore gon, Inc., from a decision by a referee of the state Employment Division that petitioner is an “employer” subject to payment of taxes for unemployment insurance, as required by provisions of the Employment Division Law, ORS ch 657. Petitioner-Naumes contends that it is within the exclusionary limitations of ORS 657.045(1), (2)(d), exempting the employment of agricultural labor from the Employment Division Law.

Petitioner is an Oregon corporation owned by members of the Naumes family and engaged in the packing of fruit which is primarily grown in…