Lowe v. Bertie's Poultry Farms, Inc.

SPEAR, Justice.

This proceeding is before the court to determine whether appellant Idaho corporation, Bertie’s Poultry Farms, Inc.,'should pay employment security contributions, or whether it should be entitled to an agriculture exemption as provided for in the Employment Security Law. I.C. §" 72 — 1316, amended 1965 Session Laws, ch. 214; I.C. § 72-1304(a) (4),' amended, 1951 Session Laws, ch. 235.

Appellant’s assignments of error propose solely the question of whether the Industrial Accident Board’s interpretation of the term “incident to 'ordinary farming operations,” as used in the…