M/V Dake II Co. v. Employment Division

Petitioner appeals from a referee’s decision under ORS 657.683 which determined that it was an employer subject to the Employment Division Law and assessed it for employment taxes for 1973 and 1974 on captains and crews of its commercial fishing vessel. The issues are whether petitioner is an employer under the Act and, if so, whether it received adequate notice of the 1973 and 1974 assessments.

The referee made detailed findings of fact which are not challenged on appeal.1

*400Petitioner contends it is exempt from paying unemployment tax because the captain of its fishing vessel qualifies under…