Lyman v. Employment Security Agency

SMITH, Chief Justice.

Appellant appeals from an order of the Industrial Accident Board, in the matter of the liability of John R. Orbea, Jr., entered January 31, 1961, insofar as such order holds appellant liable, together with John R. Orbea, Jr., jointly and severally, for pay*300ment of employment security excises on wages paid or payable to employees of Stockman Cafe during the period October 11, 1957 to March 16, 1958.

The elements of this controversy arose out of the operation of a business in Mountain Home, Idaho. Prior to January 1, 1957, the business, known as the Stockman and as the…