Helene Cross v. Walter A. Leuenberger Et

CURRIE, Justice. Counsel for plaintiffs in their briefs filed in support of their motion for rehearing contend that this court should adopt
the rule applied by the federal courts in federal income tax cases in determining whether the operation of an apartment building
constitutes a 'business' within the meaning of the Safe Place Statute, rather than the test applied in the Workmen's Compensation
cases cited in our original opinion. We deem that the objective sought by the enactment of the Safe Place Statute, insofar
as applicable to places of employment, is more nearly akin to that which prompted the enactment by the states of their Workmen's
Compensation Acts than is that of the federal income tax. Therefore, we adhere to the principles enunciated in our original
opinion.