O's Gold Seed Co. v. Iowa Employment Security Commission

This appeal presents the very narrow issue of whether the services performed by approximately 70-100 employees of plaintiff, in husking, sorting and grading hybrid seed corn, constitute “employment” subject to section 96.19(7) of the Iowa Employment Security Law. The trial court decided this question in the affirmative. Although that finding coincides with a determination made by the defendant commission with respect to one of these employees, the proceeding in the district court was not an appeal from that administrative determination. It was an action for declaratory judgment. Neither party…