Lenhardt Airpark, Inc. v. Employment Division

This is a petition for judicial review of an Employment Division order declaring Lenhardt Airpark, Inc., responsible for unemployment taxes for an employe of that corporation. The corporation was in the business of dusting crops with fertilizers, pesticides and fungicides from its airplanes for farmers who engaged it to perform that service. It was not itself engaged in raising any crops, and did most of its flying from its own airpark.

The employe testified that he worked five to seven months in 1974 for the corporation, that he was a "chemical mixer” — "I cleaned the planes up and did…