Klamath Dental Office, Inc. v. Morgan

Petitioner is an Oregon corporation organized in March 1972 to construct and operate a dental office in Klamath Falls, Oregon. The Employment Division of the Department of Human Resources found petitioner to be an employer subject to the Employment Division Law (ORS ch 657) as of April 5, 1972, and liable thereafter to submit Employer’s Tax Reports and pay employment taxes on its payroll. After a hearing requested by petitioner, the hearing referee affirmed the determination of the Employment Division. On this appeal petitioner asserts that the record did not contain reliable, probative and…