Court of Appeals of Oregon October 31, 2007, 05TAX00093; A130360 (Mt. Bachelor Ski Education Foundation v. Employment Department)

LANDAU, P. J.

Employer seeks review of a final order of an administrative law judge (ALJ) of the Office of Administrative Hearings concluding that a season ski pass that employer gave to an individual in return for assistance with its ski races constituted $910 in “wages” that are subject to unemployment taxation as assessed by the Employment Department.