Branchflower v. State, Department of Employment

SILAK, Justice.

This is an unemployment insurance tax coverage case. Appellant Michael Branch-flower (Branchflower) appeals a decision and order of the Industrial Commission (Commission) that certain workers employed by Branchflower to install, maintain and repair irrigation systems were in covered employment for unemployment insurance purposes, and that Branchflower was not exempt from coverage for agricultural labor pursuant to I.C. § 72-1304 for the services of his workers. We affirm.

I

FACTS AND PROCEDURAL BACKGROUND

Branchflower has been a sole proprietor since 1985. His business is…