SMITH v. IDAHO DEPT. OF LABOR

No. 35651.

218 P.3d 1133 (2009)

Vernon K. SMITH, Jr., Employer/Appellant, v. IDAHO DEPARTMENT OF LABOR, Respondents.

Supreme Court of Idaho, Boise, August 2009 Term.

October 1, 2009.


Attorney(s) appearing for the Case

Vernon K. Smith Jr., Boise, for appellant.

Lawrence G. Wasden, Attorney General, Boise, for respondent. Cheryl George argued.


W. JONES, Justice.

I. NATURE OF THE CASE

This case arises from the Idaho Department of Labor's (the Department's) determination that Vernon K. Smith (Smith) willfully failed to file a fourth quarter 2007 Idaho Employer's Quarterly Unemployment Insurance Tax Report. Smith appealed the Department's determination to the Appeals Examiner and the Appeals Examiner affirmed the Department. Smith appealed to the Industrial...

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