STATE v. IDAHO ALLIED CHRISTIAN FORCES

No. 13941.

669 P.2d 201 (1983)

105 Idaho 312

STATE of Idaho, DEPARTMENT OF EMPLOYMENT, Plaintiff-Respondent, v. IDAHO ALLIED CHRISTIAN FORCES, Defendant-Appellant.

Supreme Court of Idaho.

September 8, 1983.


Attorney(s) appearing for the Case

Ralph J. Gines, Boise, for defendant-appellant.

Jim Jones, Atty. Gen., Lynn E. Thomas, Sol. Gen., Carol Lynn Brassey and Roger Martindale (argued), Deputy Attys. Gen., Boise, for plaintiff-respondent.


HUNTLEY, Justice.

The issue before this Court is whether the Industrial Commission correctly determined that Idaho Allied Christian Forces (IACF) is not exempt from unemployment insurance taxes pursuant to the Idaho Employment Security Law.

During the time leading up to this case, IACF employed two part-time workers — a clerical worker who performed general office duties and an editor who performed duties connected with the publication of IACF's newsletter...

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