Ames General Contractors, Inc. v. Iowa Employment Security Commission

REES, Justice.

Defendant, Iowa Employment Security Commission, appeals from the findings and decision of the trial court reversing a decision of the Commission holding that the earnings of the two principal officers and only stockholders of plaintiff are subject to employment compensation tax. Trial court held the two officers and stockholders were not employees of the corporation and that compensation paid them did not constitute taxable wages under Chapter 96, The Code, 1966. We reverse.

Plaintiff is a corporation organized June, 1966 under the laws of Iowa. Prior to the organization of the…