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SVIHEL VEGETABLE FARM, INC. v. DEED

A17-1250.

915 N.W.2d 501 (2018)

SVIHEL VEGETABLE FARM, INC., Relator, v. DEPARTMENT OF EMPLOYMENT AND ECONOMIC DEVELOPMENT, Respondent.

Court of Appeals of Minnesota.

Filed May 7, 2018.

Attorney(s) appearing for the Case

Susan E. Gaertner , Amanda M. Sicoli , Gray, Plant, Mooty, Mooty & Bennett, P.A., Minneapolis, Minnesota (for relator).

Lee B. Nelson , Eli K. Best , Anne B. Froelich , Department of Employment and Economic Development, St. Paul, Minnesota (for respondent).

Considered and decided by Rodenberg, Presiding Judge; Bjorkman, Judge; and Smith, John, Judge.

OPINION

We affirm the determination of the unemployment-law judge (ULJ) that relator is obligated to pay unemployment-insurance taxes on the wages it pays to its H-2A- and J-1-visa-holding employees because those wages are wages earned in covered agricultural employment.

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