
    Argued and submitted April 4,
    reversed and remanded for reconsideration May 2, 1990
    In the Matter of the Tax Deficiency Assessment of Archdiocese of Portland in Oregon. EMPLOYMENT DIVISION, DEPARTMENT OF HUMAN RESOURCES, Petitioner, v. ARCHDIOCESE OF PORTLAND IN OREGON, Respondent.
    
    (86-T-081; CA A46816)
    790 P2d 561
    Robert M. Atkinson, Assistant Attorney General, Salem, argued the cause for petitioner. With him on the briefs were Dave Frohnmayer, Attorney General, and Virginia L. Linder, Solicitor General, Salem.
    Joseph D. McDonald, Portland, argued the cause for respondent. With him on the brief were Eugene E. Feltz and Palmer, Feltz, Smith & McDonald, Portland.
    Before Graber, Presiding Judge, and Joseph, Chief Judge, and. Edmonds, Judge.
   PER CURIAM

Reversed and remanded for reconsideration. Employment Div. v. Rogue Valley Youth for Christ, 307 Or 490, 770 P2d 588 (1989); see also Employment Div. v. Bible Temple, 101 Or App 497, 790 P2d 561 (1990).  