Wilson v. Oklahoma Employment Security Commission

LUTTRELL, V.C.J.

This is an appeal from a judgment affirming an order of the Oklahoma Employment Security Commission, assessing security contributions against the plaintiffs, a partnership, doing business as Still-water Hatchery. The sole question presented is whether the business in which plaintiffs are engaged comes within the exemption stated in 40 O.S. 1941 §229, subd. (f) (6) (a). That subdivision reads as follows:

“The term ‘employment’ shall not include:

“(a) Services performed in the employ of the owner or tenant operating a farm, in connection with the cultivation of the soil, the…