Growers Refrigerating Co. v. Employment Division

Petitioner, Growers Refrigerating Co., seeks judicial review of a determination by 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 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 engaged in the warehousing and cold storage business in Med-ford, Oregon. With minor exceptions, all of petitioner’s…