Murphy v. Mid-West Mushroom Co.

This is an action by members of the Unemployment Compensation Commission, under Section 9436, R.S. 1939, to collect amounts claimed to be due, for the years 1937, 1938, and 1939, as contributions required by Section 9427, R.S. 1939. Defendant claimed exemption under Section 9423, R.S. 1939, for employment of agricultural labor. The court found for defendant and plaintiffs have appealed from the judgment entered against them.

The court found that "defendant and its employees were engaged in planting, cultivating, raising, harvesting and processing mushrooms grown by defendant for market; that…