Western Home Transport, Inc. v. Idaho Department of Labor

W. JONES, Justice.

I. Nature op the Case

The Idaho Department of Labor (the Department) determined that Western Home Transport, Inc. (Western) owed $13,277.93 in unemployment insurance taxes and penalties because the owners/operators who hauled goods interstate for Western were engaged in covered employment under Idaho’s Employment Security Law. On appeal by Western, the Idaho Industrial Commission (the Commission) affirmed the Department’s decision. Western now appeals the Commission’s decision to this Court. The decision of the Commission is vacated and the case is remanded for further…