Excell Construction, Inc. v. Idaho Department of Commerce & Labor

J. JONES, Justice,

specially concurring. •

I concur in the Court’s opinion. Even though, at first glance, one might not be inclined to categorize sheetrock hangers and tapers as being engaged in an independently established trade or business, the evidence in the record, fairly viewed, supports this conclusion. The problem in this case, and in at least one other recent case (Giltner, Inc. v. Idaho Department of Commerce & Labor, 145 Idaho 415, 179 P.3d 1071 (2008)), is that the Industrial Commission has skewed its analysis of the independently established business prong of I.C. § 72-1316(4)(b)…