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HENGGELER PACKING CO., INC. v. DEPARTMENT OF EMPLOY.

No. 11349.

529 P.2d 1264 (1974)

96 Idaho 392

HENGGELER PACKING COMPANY, INC., Plaintiff-Appellant, v. DEPARTMENT OF EMPLOYMENT, Defendant-Respondent.

Supreme Court of Idaho.

July 24, 1974.

Attorney(s) appearing for the Case

Weston & Weston, Boise, for plaintiff-appellant.

R. LaVar Marsh, Legal Counsel, Dept. of Employment, Boise, for defendant-respondent.

McQUADE, Justice.

This action involves the issue of whether the plaintiff-appellant, Henggeler Packing Company, is liable under I.C. § 72-13041 for unemployment insurance contributions on the wages of seasonal employees. The appellant is a closely held Idaho corporation with six stockholders. The corporation is engaged in the business of packing prunes, plums and apples, and acts as an agent for the growers in marketing the fruit...

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