Excell Construction, Inc. v. Idaho Department of Commerce & Labor

EISMANN, Chief Justice.

This is an appeal from a determination that various sheetroek hangers and tapers were not engaged in an independently established trade and that their work therefore constituted covered employment. We reverse the determination and award attorney fees to the appellant.

I. FACTS AND PROCEDURAL HISTORY

Excell Construction, Inc., (Excell) is a construction company that, among other things, installs sheetroek on building projects. There are two types of sheetroek workers— hangers and tapers. Hangers install the sheetroek, cutting it to fit and sawing or cutting holes for…