Buell Chapel, Inc. v. Morgan

Petitioner, a mortuary operator in Springfield, seeks judicial review pursuant to ORS 657.684 of a decision of an Employment Division referee holding that petitioner was liable for unemployment taxes on account of services performed by certain “soloists,” “organists,” “marker setters,” “sextons” and “snow shovelers.”

The evidence at the hearing was that petitioner, as an accommodation to bereaved families, maintains an informal list of prospective soloists and organists *10available on request for funeral services at its mortuary. If the family has a preference for a particular soloist or…