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Star Seeds8/17/2005
Star Seeds, Inc. and Employers Mutual Casualty Company appeal from a district court ruling on judicial review that affirmed the workers' compensation commissioner's determination of the weekly compensation rate for the respondent's award of benefits for a work injury. AFFIRMED IN PART; REVERSED IN PART; AND REMANDED.
Heard by Mahan, P.J., Zimmer, J., and Hendrickson, S.J.
Appellants Star Seeds, Inc. and Employers Mutual Casualty Company (Star Seeds) appeal from the district court's ruling on judicial review which affirmed the Iowa interim workers' compensation commissioner's calculation of the weekly compensation rate for Charles Brown's award of benefits for a 1993 work injury. Star Seeds claims the commissioner erred in: (1) failing to deduct interest expenses from Brown's self employment income when determining his "earnings from all occupations," (2) determining that Brown's depreciation expenses were less than the amount claimed by Brown on his tax returns, (3) refusing to remand the case back to the commissioner for submission of additional evidence relevant to the issue of depreciation expenses, and (4) granting Brown's motion to enforce judgment and refusing to grant an additional stay of enforcement of agency action. Upon our review, we affirm in part, reverse in part, and remand to the agency for a recalculation of the benefits to which Brown is entitled.
I. Background Facts & Proceedings
Star Seeds provided seasonal employment to Charles Brown, who was otherwise self-employed in farming and trucking. While working for Star Seeds in 1993, Brown sustained severe and permanent injuries when his right hand was caught in the stalk ejector rollers of the seed corn husker he was operating. Brown's right hand was surgically amputated after the accident.
Brown filed a claim for workers' compensation benefits. The deputy workers' compensation commissioner determined pursuant to Iowa Code section 85.36(9) (1993) (since repealed) that Brown's compensation rate should be based only on Brown's limited seasonal employment. Brown's self-employment income was excluded for purposes of calculating his workers' compensation benefits. The deputy commissioner's decision was upheld by the industrial commissioner and affirmed on judicial review by the district court. Brown appealed.
In Brown v. Star Seeds, Inc., 614 N.W.2d 577, 581 (Iowa 2000), our supreme court determined that pursuant to the statute in effect at the time of Brown's injury, the calculation of Brown's weekly workers' compensation benefits had to be based on his total earnings for all occupations. The supreme court remanded the case to the commissioner for a recalculation of benefits.
On remand, the agency entered a final decision determining Brown had gross weekly earnings in the amount of $934.24 and was entitled to a weekly benefit of $552.86. The agency calculated Brown's gross weekly earnings by taking Brown's reported net income from his business operations, and adding back the depreciation and interest expense which had been deducted on his tax returns. On judicial review, the district court determined " he commissioner erred in mechanically adding depreciation and interest expense back into Brown's earnings." The court remanded the case back to the agency for further proceedings.
Following remand, the agency entered a second remand decision determining Brown had gross weekly earnings of $655.30 and that he was entitled to weekly workers' compensation benefits at the rate of $403.40. In calculating Brown's weekly earnings, the agency did not include any deduction for interest expense, but did include a deduction for depreciation in an amount whi
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