P-T-13-CaliforniaUnemploymentInsuranceAppeals.docVIP

BEFORE THE CALIFORNIA UNEMPLOYMENT INSURANCE APPEALS BOARD In the Matter of: MAAG EGG RANCHES PRECEDENT RAYMOND C. AND BERNICE MAAG, DBA TAX DECISION (Petitioner-Respondent) No. P-T-13 Case No. T-66-72 DEPARTMENT OF EMPLOYMENT (Appellant) The Department of Employment has appealed from Referees Decision No. S-T-1161, which granted the petitioners petition for reassessment of unemployment insurance contributions with respect to wages paid from April 1, 1963 through December 31, 1964. Both parties have submitted written argument. STATEMENT OF FACTS During the period from April 1, 1963 through December 31, 1964 and for some time before that, the petitioner operated a poultry ranch in the state of California, producing eggs for human consumption. At all times pertinent to this appeal, it appears that the petitioners employees who engaged in raising and caring for the poultry, maintaining the poultry enclosures, and gathering the eggs from these enclosures, were in agricultural labor, and that unemployment insurance contributions were not payable with respect to the wages of those employees. The assessment which gave rise to the present proceeding was based on the contention of the Department of Employment that such contributions were payable with respect to wages paid for services performed in, or in connection with, the petitioners egg-processing plant, because the majority of the eggs processed were not produced by the petitioner. The petitioner contends that such services were exempt as agricultural labor, on the ground that they were performed on a farm. All the evidence in the record was presented by the petitioner. The petitioners testimony and documentary evidence explained the operations as set forth below. The eggs were gathered and taken from the chicken houses to a separate building located on