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DEPT. OF EMPLOYMENT v. BROWN BROS. CONST.

No. 12967.

600 P.2d 783 (1979)

100 Idaho 479

DEPARTMENT OF EMPLOYMENT, Plaintiff-Respondent, v. BROWN BROTHERS CONSTRUCTION, INC., Defendant-Appellant.

Supreme Court of Idaho.

September 25, 1979.

Attorney(s) appearing for the Case

Michael T. Spink of Walker & Spink, P.A., Twin Falls, for defendant-appellant.

David H. Leroy, Atty. Gen., R. LaVar Marsh, Donald L. Harris, Deputy Attys. Gen., Boise, for plaintiff-respondent.

DUNLAP, Justice Pro Tem.

This is an appeal from an order of the Industrial Commission declaring that tree fallers are employees of appellant and therefore covered under the provisions of the Employment Security Law for the purpose of assessing unemployment insurance compensation taxes. We reverse.

The facts in this case are not in dispute. Appellant Brown Brothers Construction Company has been engaged in the logging business since 1961. For the past several...

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