Etchechoury v. AVI-Simplot, Inc.

SPEAR, Justice.

This is an appeal from an order of the Industrial Accident Board denying the claim of appellant Etchechoury for unemployment insurance benefits on the grounds that appellant’s work at the AVI-Simplot, Inc.’s poultry processing plant constituted, services “incidental to ordinary farming operations,” and that such agricultural employment is exempt from the Idaho Employment Security Law under I.C. § 72-1316(a) (1) and I.C. § 72-1304(a) (4).

The respondent employer, AVI-Simplot, Inc., is a corporation engaged in the poultry business, the corporate stock being owned equally by two…