Petrol Stops Northwest v. Morgan

This is an unemployment insurance appeal. Plaintiff, Petrol Stops Northwest, appeals from the determination of the Employment Division, upheld after hearing by a referee, finding Petrol Stops to be an “employer” subject to the Unemployment Insurance Act, ORS ch 657.

This court has initial judicial review of this contested ease. ORS 183.480. On appeal the amount of tax assessed against plaintiff pursuant to the Act is not at issue. Rather, plaintiff claims that it is not an “employer” subject to the Act, and, alternatively, plaintiff questions the constitutionality of ORS 657.040 ① as applied…