There is no evidence that Hillside contracted to perform or execute any work for another person. All it purchased was land rights to cut timber. It could elect to cut the timber or not cut the timber with the rights reverting back to the landowner at the end of the contract period. We cannot find, based on the evidence, that Hilltop contracted to perform any work or undertaking for the owner. Other logs were paid per pound.
Credible evidence supports the commission's findings.
Pursuant to the Timber Sale Agreement, Hilltop was not obligated to the landowner to cut timber from the landowner's property. For these reasons, we affirm the commission's decision. Because we summarily affirm the commission's decision, we find it unnecessary to rule upon Hilltop's motion to dismiss and decline to do so.