Standard Chemical Manufacturing Co. v. Employment Security Division

This is an appeal from a judgment holding that respondent is exempt from paying unemployment compensation tax on persons it employs as salesmen. The judgment was rendered in the District Court of the First Judicial District, in and for the County of Lewis and Clark, the Honorable Peter G. Meloy presiding.

Respondent is a Nebraska corporation engaged in the manufacturing, distributing and wholesaling of livestock nutritional prod ucts. Respondent markets its products in twenty-three states through the use of certain salesman, who are called “contract distributors” or “distributor dealers.” The…