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BEALE v. STATE, DEPT. OF EMPLOYMENT

No. 23127.

951 P.2d 1264 (1997)

131 Idaho 37

Re Charles E. Borland, SSN XXXX-XX-3833, Claimant. Michael L. & Christine K. BEALE, d/b/a Chuck's Auto Sales & d/b/a Chris Beale's Day Care Center, Employer Acct. No. 000124346-2, Employers-Appellants, v. STATE of Idaho, DEPARTMENT OF EMPLOYMENT, Respondent.

Supreme Court of Idaho, Coeur d'Alene, October 1997 Term.

December 24, 1997.

Attorney(s) appearing for the Case

Danny J. Radakovich, Lewiston, for employers-appellants.

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

JOHNSON, Justice.

This is an unemployment coverage, contribution, and compensation case. We conclude that there is substantial and competent evidence to support the findings of the Industrial Commission (the Commission) that the employers had employees who were covered by the unemployment compensation act (the act) and that one of the employees is entitled to unemployment compensation. We conclude that the Commission's calculation of the amount of unemployment contributions...

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