Dick v. Morgan

Appellant, the Employment Division Administrator, notified respondent of a deficiency assessment for unemployment compensation taxes under the Employment Division Law, ORS 657.005 to 657.990. Respondent requested a hearing, ORS 657.681(5), at which the referee found for appellant. Upon judicial review in the circuit court, ORS 657.683, the order of the referee was reversed. From this judgment the administrator brings his appeal.

The deficiency was assessed for payments made in the employment of entertainers in respondent’s business establishment. Respondent contends that the employment was…