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LARSEN v. STATE, DEPT. OF EMPLOYMENT

No. 14602.

679 P.2d 659 (1984)

106 Idaho 382

Blaine LARSEN, dba Blaine Larsen Farms and Ammon Produce, Employer-Appellant, v. STATE of Idaho, DEPARTMENT OF EMPLOYMENT, Defendant-Respondent.

Supreme Court of Idaho.

April 2, 1984.

Attorney(s) appearing for the Case

Blake G. Hall, Idaho Falls, for employer-appellant.

Jim Jones, Atty. Gen., Lynn E. Thomas, Sol. Gen., Carol Lynn Brassey, Roger T. Martindale, Deputy Attys. Gen., Boise, for defendant-respondent.

HUNTLEY, Justice.

This appeal presents a narrow issue: whether appellant Larsen's seasonal sprinkler pipe movers perform services which are exempt from the application of Idaho's Employment Security Law (Ch. 13, Title 72, Idaho Code, 1947), which requires covered employers to make contributions to the employment security fund for the purposes of unemployment compensation.

The record establishes the following facts...

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