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McFARLAND v. INDUS. COM'N OF STATE OF COLO.

No. 85CA0626.

723 P.2d 154 (1986)

Ron E. McFARLAND, d/b/a Landscaper's Service, Petitioner, v. The INDUSTRIAL COMMISSION OF the STATE OF COLORADO and Clayton Ferrell, Respondents.

Colorado Court of Appeals, Div. I.

June 12, 1986.

Attorney(s) appearing for the Case

Waller, Mark & Allen, P.C., Kevin D. Allen, Denver, for petitioner.

Duane Woodard, Atty. Gen., Charles B. Howe, Chief Deputy Atty. Gen., Richard H. Forman, Sol. Gen., Christa D. Taylor, Asst. Atty. Gen., Denver, for respondent Indus. Com'n.

No Appearance for respondent Clayton Ferrell.

TURSI, Judge.

Ron E. McFarland, the employer, seeks review of a final order of the Industrial Commission finding that his business was obligated to pay unemployment insurance taxes. The sole issue on review is whether McFarland's employees perform "agricultural labor," which does not constitute "covered employment" under § 8-70-103(10) and (11), C.R.S. (1985 Cum.Supp.). We affirm the order.

McFarland, doing business as Landscaper's Service, contested...

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