Henggeler Packing Co., Inc. v. Department of Employ.

McQUADE, Justice.

This action involves the issue of whether the plaintiff-appellant, Henggeler Packing Company, is liable under I.C. § 72-1304 1 for unemployment insurance contributions on the wages of seasonal employees. The appellant is a closely held Idaho corporation with six stockholders. The corporation is engaged in the business of packing prunes, plums and apples, and acts as an agent for the growers in marketing the fruit. The employees in question work on a seasonal basis in the .packing sheds and storage facilities.

The appellant packs fruit for approximately forty-two growers, and…