Willamette View Manor, Inc. v. Peet

The Commissioner of the Department of Employment appeals from a circuit court judgment which set aside a referee’s order denying Willamette View Manor, Inc., relief from an assessment of payroll taxes.

Willamette View Manor, Inc., operates a home for the aged. On November 19, 1960, Willamette View petitioned the Department of Employment for a declaration that it was not an employer subject to ORS ch 657, and for other relief consistent with a claim of exemption as a charitable corporation under 657.070. That section provides:

“ ‘Employment’ does not include service performed in the employ of a…