Department of Employment v. Brown Brothers Construction, Inc.

DUNLAP, Justice Pro Tem.

This is an appeal from an order of the Industrial Commission declaring that tree fallers are employees of appellant and therefore covered under the provisions of the Employment Security Law for the purpose of assessing unemployment insurance compensation taxes. We reverse.

The facts in this case are not in dispute. Appellant Brown Brothers Construction Company has been engaged in the logging business since 1961. For the past several years it has been supplying logs to the Wendell Mill in Fairfield, Idaho. Wendell Mill purchased standing timber from the United States…