Di Re v. Central Livestock Order Buying Co.

Dell, Chief Justice.

Certiorari to review a decision of the commissioner of employment security 2 allowing the employee unemployment compensation benefits and charging the same to the employer’s experience rating account.

The relator-employer, Central Livestock Order Buying Company, is a wholly owned subsidiary of Central Livestock Association, Inc. The former will be referred to as the subsidiary and the latter as the parent. The parent is a cooperative organization engaged in selling or consigning livestock on a commission basis for over 160,000 farmers from Minnesota, North and South Dakota,…