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LOWE v. BERTIE'S POULTRY FARMS, INC.

No. 9743.

429 P.2d 427 (1967)

Elna LOWE, Loretta M. Goodwin, Janet L. Hartman and Doris E. Stagemeyer, Plaintiffs-Respondents, v. BERTIE'S POULTRY FARMS, INC., Defendant-Appellant, and Department of Employment, Defendant-Respondent.

Supreme Court of Idaho.

June 23, 1967.

Attorney(s) appearing for the Case

Benoit, Benoit & Alexander, Edward L. Benoit, Twin Falls, for appellant.

Frank H. Powell, Boise, for respondent Department of Employment.

John W. Gunn, Caldwell, for respondents Elna Lowe and others.

SPEAR, Justice.

This proceeding is before the court to determine whether appellant Idaho corporation, Bertie's Poultry Farms, Inc., should pay employment security contributions, or whether it should be entitled to an agriculture exemption as provided for in the Employment Security Law. I.C. § 72-1316, amended 1965 Session Laws, ch. 214; I.C. § 72-1304(a) (4), amended, 1951 Session Laws, ch. 235.

Appellant's assignments of error propose solely the...

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