Searching over 5,500,000 cases.


searching
Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.

Svihel Vegetable Farm Inc. v. Department of Employment and Economic Development

Court of Appeals of Minnesota

May 7, 2018

Svihel Vegetable Farm, Inc., Relator,
v.
Department of Employment and Economic Development, Respondent.

          Department of Employment and Economic Development File No. 35401247-2

          Susan E. Gaertner, Amanda M. Sicoli, Gray, Plant, Mooty, Mooty & Bennett, P.A., Minneapolis, Minnesota (for relator)

          Lee B. Nelson, Eli K. Best, Anne B. Froelich, Department of Employment and Economic Development, St. Paul, Minnesota (for respondent)

          Considered and decided by Rodenberg, Presiding Judge; Bjorkman, Judge; and Smith, John, Judge.

         SYLLABUS

         The exclusion of agricultural labor performed by H-2A visa holders and J-1 visa holders from the federal definition of employment under the Federal Insurance Contributions Act, 26 U.S.C. ch. 21 (2012), and the Federal Unemployment Tax Act, 26 U.S.C. ch. 23 (2012), does not exclude that labor from being agricultural employment subject to unemployment-insurance taxation under Minn. Stat. § 268.035 (2016).

          OPINION

          SMITH, JOHN, JUDGE [*]

         We affirm the determination of the unemployment-law judge (ULJ) that relator is obligated to pay unemployment-insurance taxes on the wages it pays to its H-2A- and J-1-visa-holding employees because those wages are wages earned in covered agricultural employment.

         FACTS

         Since 2010, appellant Svihel Vegetable Farm, Inc. has employed H-2A- and J-1-visa-holders (collectively "visa employees") on its farm. It has never paid unemployment-insurance taxes on the wages it pays to its visa employees. In 2016, DEED audited Svihel's records and concluded that Svihel owed $154, 726 in unemployment-insurance taxes on those wages. Svihel appealed. After a hearing, a ULJ ruled that, because the visa employees performed "covered employment" not exempt from taxation, their wages were subject to taxation. Svihel requested reconsideration, and the ULJ affirmed. Svihel then petitioned this court for certiorari.

         ISSUES

         I. Does the exclusion of agricultural labor performed by visa employees from the federal definition of employment exclude that labor from being agricultural employment subject to unemployment-insurance taxation under Minnesota law?

         II. Does the evidence in the record reasonably tend to support the ULJ's conclusion that the J-1 employees did not meet the ...


Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.