Meader v. Unemp. Comp. Div.

A representative of the Unemployment Compensation Division of, the Industrial Accident Board determined appellant was liable for unemployment compensation contributions; an appeal from that determination was taken to the board, and on the hearing the parties stipulated briefly as follows:

That appellant owns approximately 125 acres of land in Power County, Idaho, that 30 to 35 acres are under cultivation, and that another 15 acres are capable of being cultivated; that about 15 acres are occupied by artificial ponds and buildings used in the conduct of appellant's business, to-wit: the…