Kuhlman v. Morgan

Plaintiff-employer seeks judicial review of the decision of a State Employment Division referee who held him liable for contributions to the Employment Division for the period commencing with the first quarter of 1969 on compensation paid two men who were associated with his home improvement business. ① Plaintiff contends that the two men involved were not employes because their services came within the statutory exemption of ORS 657.040(1) and (2) which read in pertinent part:

“Services performed by an individual for remuneration are deemed to be employment subject to this chapter unless and…