(Download) "Department Employment v. Diamond" by Supreme Court of Idaho No. 11639 ~ eBook PDF Kindle ePub Free
eBook details
- Title: Department Employment v. Diamond
- Author : Supreme Court of Idaho No. 11639
- Release Date : January 26, 1974
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 59 KB
Description
This is an appeal by appellant Department of Employment from a determination by the Industrial Commission holding respondent Diamond International Corporation not liable for the payment of unemployment insurance tax. We affirm. Kraling and Nelson Construction Company (not a party hereto) had agreed to construct a timber access road in Idaho under a contract with Diamond. The Department of Employment attempted to collect unemployment insurance tax from Kraling and Nelson who were insolvent and unable to pay the tax. Thereupon the Department made demand upon Diamond for such tax, contending that it was liable for the tax since it, Diamond, had made final payment without assuring itself Kraling and Nelson had paid the unemployment insurance tax then due or requiring Kraling and Nelson to have furnished a bond for such payment. The Department contends Diamond was required to do so under the provision of I.C. § 72-1355A.