Larsen v. State, Dept. of Employment

HUNTLEY, Justice.

This appeal presents a narrow issue: whether appellant Larsen’s seasonal sprinkler pipe movers perform services which are exempt from the application of Idaho’s Employment Security Law (Ch. 13, Title 72, Idaho Code, 1947), which requires covered employers to make contributions to the employment security fund for the purposes of unemployment compensation.

The record establishes the following facts: Blaine Larsen operates a 13,000-acre farm, a large part of which is irrigated by movable sprinkler pipe. Individuals, most of whom are Mexican nationals or other migrant workers, are…