Republic Development Co. v. Employment Division

Petitioner, a general contractor, seeks judicial review of a referee’s order affirming the administrator’s determination that payments made for certain services in 1973, 1974, 1975 and 1976 were subject to the unemployment payroll tax. The issue for decision is whether the performance of those services was employment within the meaning of ORS 657.040.

Petitioner’s principal business is building so-called "speculation homes.” The purported employes are all subcontractors in the building trades. On an annual basis petitioner surveys its market area to determine the going piecework prices for the…