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IN RE CENTRAL EUREKA CORPORATION

No. 8192.

281 P.2d 665 (1955)

In re CENTRAL EUREKA CORPORATION, For the Payment of Contributions under the Employment Security Law. EMPLOYMENT SECURITY AGENCY, State of Idaho, Appellant, v. CENTRAL EUREKA CORPORATION, Respondent.

Supreme Court of Idaho.

March 23, 1955.

Attorney(s) appearing for the Case

Robert E. Smylie, Atty. Gen., John W. Gunn, Asst. Atty. Gen., for appellant.

Van de Steeg & Schiller, Nampa, for respondent.

KEETON, Justice.

This proceeding presents for determination a controversy between the Employment Security Agency, hereinafter referred to as the Agency, and Central Eureka Corporation, hereinafter referred to as the Company, to determine the amount of employment taxes the Company should be required to pay the Agency. The pertinent facts giving rise to the controversy were stipulated.

Subsequent to November 10, 1951, and prior to July 1, 1953, a partnership...

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