Musicians hired by a nonprofit community orchestra to perform in its annual concert series are independent contractors and not employees, an appellate court in Oregon has ruled. It has reversed the decision of an administrative law judge that had found the Portland Columbia Symphony Orchestra liable for unemployment compensation tax payments for its paid musicians. The Symphony was originally formed in 1986 as an all-volunteer orchestra. In 1990, however, the local musicians’ union convinced the board to start paying union members who fill the “core positions” of the orchestra. Other musicians continue to perform as volunteers. The paid musicians operate under a contract (written by lawyer...