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JOHN L. KING v. STATE, DEPT. OF EMPLOYMENT

No. 15640.

715 P.2d 982 (1986)

110 Idaho 312

JOHN L. KING, P.A., Claimant-Appellant, v. STATE of Idaho, DEPARTMENT OF EMPLOYMENT, Respondent.

Supreme Court of Idaho.

February 28, 1986.

Attorney(s) appearing for the Case

Robert L. Miller and Anthony G. Hall of Mueleman & Miller, Boise, for claimant-appellant.

Jim Jones, Atty. Gen., Roger T. Martindale, Deputy Atty. Gen., Boise, for respondent.

1985 Opinion No. 166, filed on December 6, 1985, is hereby withdrawn and this opinion is substituted therefor.

BAKES, Justice.

A professional service corporation, John L. King, P.A., appeals a decision of the Industrial Commission holding that services performed by John L. King, an attorney, for the professional service corporation were "covered employment" and therefore subject to employment security tax. The commission's conclusion was based on its finding...

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