Dahl Enterprises v. Iowa Employment Security Commission

(dissenting) — I am unable to agree with the majority, for I feel we have committed ourselves to the rule of disregarding the fact that certain joint enterprises have separate corporate entities as far as the Security law is concerned. In both Mount Vernon Bank & Trust Co. v. Iowa Employment Security Comm., 233 Iowa 1165, 11 N.W.2d 402, and Burlington Truck Lines v. Iowa Employment Security Comm., 239 Iowa 752, 754, 32 N.W.2d 792, we have considered other facts as conclusive in assessing tax liability for employees, and place the emphasis on whether the corporations are controlled by the same…