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BRANCHFLOWER v. DEPT. OF EMPLOYMENT

No. 21820.

917 P.2d 750 (1996)

128 Idaho 593

In the Matter of Kris J. Cserepes, Claimant. Michael BRANCHFLOWER, Employer, Plaintiff-Appellant, v. STATE of Idaho, DEPARTMENT OF EMPLOYMENT, Defendant-Respondent.

Supreme Court of Idaho, Boise, February 1996 Term.

May 23, 1996.

Attorney(s) appearing for the Case

Stephan, Kvanvig, Greenwood, Stone & Trainor, Twin Falls, for appellant.

Alan G. Lance, Attorney General; Paul F. Kime, Deputy Attorney General, Boise, for respondent.

SILAK, Justice.

This is an unemployment insurance tax coverage case. Appellant Michael Branchflower (Branchflower) appeals a decision and order of the Industrial Commission (Commission) that certain workers employed by Branchflower to install, maintain and repair irrigation systems were in covered employment for unemployment insurance purposes, and that Branchflower was not exempt from coverage for agricultural labor pursuant to I.C. § 72-1304 for the services...

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