Chester B. Brown Co. v. Employment Security Agency

PORTER, Justice.

Appellant, Chester B. Brown Co., is a Nebraska corporation transacting business in the states of Nebraska and Wyoming and at Rupert and Filer, Idaho. Its business consists of cleaning and processing edible beans and seed beans and seed peas. It claimed before the Employment Security Agency to be exempt from the payment of tax contributions upon the wages of its warehouse employees contending that the labor performed by such warehouse employees is agricultural labor and exempt from payroll contributions under the Employment Security Law, I.C. § 72-1301 et seq.

The Employment…