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AUTOMOTIVE TECHNOLOGY v. EMPLOYMENT DIV.

87-T-167; CA A47486.

775 P.2d 916 (1989)

97 Or.App. 320

In the matter of the Deficiency Assessment of AUTOMOTIVE TECHNOLOGY, Inc. Automotive Technology, Inc., Petitioner, v. EMPLOYMENT DIVISION, Respondent.

Court of Appeals of Oregon.

Decided June 21, 1989.

Attorney(s) appearing for the Case

Richard S. Yugler, Portland, argued the cause for petitioner. With him on the brief was Merten & Yugler, Portland.

John A. Reuling, Jr., Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief were Dave Frohnmayer, Atty. Gen., and Virginia L. Linder, Sol. Gen., Salem.

Before RICHARDSON, P.J., and NEWMAN and DEITS, JJ.

DEITS, Judge.

Petitioner seeks judicial review of an Employment Division referee's order sustaining the assessment of unemployment compensation taxes under ORS chapter 657. We affirm.

ORS 657.040 provides that all services performed by an individual for an employer are deemed employment unless the employer can show that the individual is and will be free from the employer's control and direction in performing the services. In addition, the employer must show...

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