South Dakota Supreme Court February 3, 1982, 13385 (In Re the Determination of the Unemployment Insurance Liability of Balhorn-Moyle Petroleum Co.)

DUNN, Justice

(dissenting).

I join Justice Fosheim’s dissent.

SDCL 61-1-1(9) defines wages as “all remuneration paid for services, including commissions and bonuses and the cash value of all remuneration paid in any medium other than cash . . . . ” Hemenway received 3½ cents per gallon for each gallon of gasoline sold from his station.