Walter Zerebko testified that he did not prepare the returns himself, but instead presented the supporting records to an accountant, who prepared the returns. Department of Agriculture [USDA] were also put into evidence. § 2131, et seq.), which applies to animals used for exhibition purposes, but does not apply to animals used for food or fiber. The statute remained unchanged for the next 50 years until it was amended in 1973 by replacing “farm laborers” with “persons employed by family farms.” Minn. They contend that their business is a family farm and that the petting zoo is part of the farm operation and simply supplements the farm income.
There was also evidence that some animals, especially the miniature cattle, were sold for meat, either through livestock auction sales or by having livestock dressed and butchered for resale to local customers.Walter Zerebko also testified that he would be approached from time to time by people at the fairs who would ask about buying ponies or other animals and that some animal sales were done in this way.On August 17, 2005, he received a telephone call from Walter Zerebko who was with the petting zoo at a county fair in Martin County, Minnesota. Zerebko that a neighbor had called to report that a bison had gotten out and was on her property and he was asked by Mr. Bison and cattle had previously gotten out of their pens, left the farm, and ended up on a neighbor’s property. Kilbourn got a ride from another individual, identified in the record only as Sonny, and together they went to the Zerebko farm. Dennis Lentz filed a claim petition for dependency benefits in October 2006 against Walter and Kathy Zerebko. The petitioner’s claims were heard by Compensation Judge Jerome Arnold on May 14, 2008.They drove around the farm and did not see anything out of the ordinary, but a neighbor told them that there had been bison and cows in her front yard that morning. The Zerebkos responded that the employee was employed on a family farm and that her death was excluded from workers’ compensation coverage by Minn. There were a number of issues at hearing, including whether Ms. Initially, the Zerebkos raised beef cattle, but they found that this activity did not provide sufficient income, so they looked for ways to supplement their income.
Walter and Kathy Zerebko live on a farm in Itasca County near Bovey, Minnesota. Zerebko’s family for a number of years and he acquired the farm in 1996.WC08-187 HEADNOTES EXCLUSIONS FROM COVERAGE - FAMILY FARM. In 2005, the petting zoo exhibited baby animals, consisting of a zebra, pigmy goats, a camel, a wallaby, yaks, fallow deer, a llama, donkeys, a bison, miniature horses, and miniature cattle. Lentz had a bucket of grain and a partial bag of grain.The evidence establishes that the deceased employee was not employed by a family farm at the time of death and the petitioner is entitled to workers’ compensation benefits. In addition to the petting zoo, at these fairs the Zerebkos operated a pony ride and, at least in some years, a rock climbing wall and a bungee jump. Postal Service and did her work for the Zerebkos before and after her work as a letter carrier. She was trying to lure an adult male bison known as Max into his corral.While the Zerebkos were on tour with the petting zoo, there were still animals on the farm. When the Zerebkos were gone, the animals on the farm were usually in pastures or pens and Ms. Also, she sometimes helped load and unload animals when the Zerebkos left or returned with the petting zoo. Lentz also used a high-pressure water hose to clean gates and enclosures used in the petting zoo. Kilbourn a gate that was down and said that was where the bison had gotten out. Kilbourn and Sonny fixed the gate and returned to where Ms. As she was doing so, the bison suddenly charged and attacked her, causing fatal injuries. She also had a son, Jeffrey Lint, who lived with her and her husband.Debra Lentz was hired by the Zerebkos to care for these animals in their absence. Michael Kilbourn lived near the Zerebko farm and had worked for them from time to time. Ultimately, in order to recover the employee’s body, the animal had to be destroyed by the Itasca County Sheriff’s Office. Jeffrey had been born on December 12, 1985, graduated from high school in June 2005, and attended a technical college on a full-time basis from August 2005 to May 2007. Because the Zerebkos had no insurance, the Special Compensation Fund was subsequently added as a party, although the Zerebkos were represented by private counsel at the hearing.All income from the farm and petting zoo were reported on one tax return.