Southwest Oregon Dairy Herd Improvement Ass'n v. Morgan

Petitioner appeals from respondent’s determination that it is a nonexempt employer under Oregon Revised Statutes, ch 657, and thus is liable to contribute to the Unemployment Insurance Fund as otherwise provided by statute.

Petitioner first contends that respondent erred in concluding that it was not a “cooperative organization” and thus exempt under ORS 657.045 (2) (d).①

Assuming, without deciding, petitioner is correct, its argument is without merit because petitioner’s *302services offered to the individual dairy owners are not among those listed in that section.

Petitioner next contends that it…