Legal Opinion
MICHELET, SOWERS, JOHNSON & COMPANY v. Morgan
Court of Appeals of Oregon
Decided October 12, 1972PublishedCited by 18 opinions
1Opinion of the CourtFort, J.
Petitioner-employer seeks judicial review of the findings ① and order (ORS 183.470) of the State Em ployment Division which held him liable as an employer to make contributions to the Employment Division. The challenged deficiency assessment relates to unemployment taxes claimed by the Division to be due with respect to payments made by petitioner to certain typists and transcribers. Petitioner is in the business of free-lance court reporting, deposition and related work.
Petitioner contends that the typists and transcribers involved were not employes because their service came within the…
2Cases cited8 opinions
- Baker v. CameronOregon Supreme Court · 1965
- Journal Publishing Co. v. State Unemployment Compensation CommissionOregon Supreme Court · 1944
- Wallowa Valley Stages, Inc. v. Oregonian Publishing Co.Oregon Supreme Court · 1963
- Rahoutis v. Unemployment Compensation CommissionOregon Supreme Court · 1943
- Wright v. State Insurance CommissionerOregon Supreme Court · 1969
3 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Pam's Carpet Service, Inc. v. Employment DivisionCourt of Appeals of Oregon · 1980
- Revlon Services, Inc. v. Employment DivisionCourt of Appeals of Oregon · 1977
- Barger v. MorganCourt of Appeals of Oregon · 1973
- Application of Portland General Electric Co.Court of Appeals of Oregon · 1976
- Republic Development Co. v. Employment DivisionCourt of Appeals of Oregon · 1978
13 more not listed; retrieve them via the Exa API.