Although the activities of the individual employee, as distinguished
from those of his employer, constitute the ultimate test for applying
the exemption, it is necessary in some instances to examine the
activities of the employer. For example, in resolving the status of the
employees of an irrigation company for purposes of the agriculture
exemption, the U.S. Supreme Court, found it necessary to consider the
nature of the employer's activities (Farmers Reservoir Co. v. McComb,
337 U.S. 755).
The Irrigation Exemption