El Sid's Hair Fashion, Inc. v. Employment Division

Petitioner, an Oregon corporation licensed to operate a beauty shop, petitions for review of a referee’s decision that affirmed an employment tax assessment. We reverse.

Petitioner claims to be only a lessor of space to individual operators. The referee’s findings of fact include, inter alia, that the operators paid 25 percent of their daily gross incomes to petitioner, that petitioner furnished building utilities and insurance protection, that the operators shared cleaning, laundering and receptionist duties, and that petitioner maintained a supply of hair products and sold them at retail…