Court of Appeals of Oregon January 23, 1978, 76T-T-10, CA 8373 (Republic Development Co. v. Employment Division)

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JOSEPH, J.

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.

1

The issue for decision is whether the performance of those services was employment within the meaning of ORS 657.040.