Totusek v. Department of Employment

SHEPARD, Justice.

This is an appeal from a determination of the State Industrial Commission that appellant Richard Totusek was an employer, that certain of his subordinates were performing “covered employment” under the Employment Security Law, that moneys paid to those persons for services were “wages,” and that Totusek was liable for unemployment insurance contributions.

H & R Block Company operates income tax preparation businesses in many states. Appellant Totusek has a franchise agreement with H & R Block which authorizes him to operate income tax preparation offices in northern Idaho.…