Fors Farms, Inc. v. Washington State Employment Security Department

This is an appeal from a judgment of the Superior Court for Pierce County holding that certain employees of Fors Farms, Inc. (hereinafter referred to as Fors)' were engaged in services “incidental to ordinary farming operations,” and that their wages were therefore exempt from the Washington State Unemployment Compensation tax.

Fors is engaged in the poultry business. It operates a hatchery in Puyallup, Washington. The hatchery building is owned by a sister corporation. The eggs hatched there have been laid by hens specially bred from Fors’ “grandparent” stock. These hens with roosters are…