Court of Appeals of Oregon November 9, 1983, 81-T-120; CA A25828; 81-T-74; CA A25829 (Fireside, Inc. v. Employment Division)

YOUNG, J.

In these consolidated unemployment tax assessment cases, we give our conclusions on the basis of our review of the record without an extended written analysis. Ponderosa Inn, Inc., v. Emp. Div., 63 Or App 183, 193 n 1, 663 P2d 1291 (1983). Most of the assessments are for earnings by musicians who performed at these two night spots.