Republic Development Co. v. Employment Division

This case was accepted pursuant to a petition for review from a decision of the Court of Appeals, 32 Or App 263, 574 P2d 660 (1978). The issue is whether the petitioner is responsible for the payment of Unemployment Compensation taxes upon payments made to individuals with whom it had entered into contracts for work in the construction of houses. The statement of the case and the facts as set forth by the Court of Appeals have not been attacked by the petitioner. They are as follows:

"Petitioner’s principal business is building so-called 'speculation homes.’ The purported employes are all…