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ARIZ. COLLEGE OF THE BIBLE v. DEPT. OF ECON. SEC.

No. 1 CA-CIV 3148.

119 Ariz. 542 (1977)

582 P.2d 188

ARIZONA COLLEGE OF THE BIBLE, INC., Employer, Account No. 2061360, Appellant, v. DEPARTMENT OF ECONOMIC SECURITY, formerly known as Employment Security Commission of Arizona, Appellee.

Court of Appeals of Arizona, Division 1, Department B.

Rehearing Denied January 31, 1978.

Review Granted February 28, 1978.

Attorney(s) appearing for the Case

Wortman & Harrell, P.C. by William A. Harrell, Phoenix, for appellant.

Bruce E. Babbitt, Atty. Gen. by Frank Sagarino, Asst. Atty. Gen., Phoenix, for appellee.

OPINION

WREN, Presiding Judge.

This is an appeal from the judgment of the superior court sustaining an order of the appellee, the Employment Security Commission, now the Department of Economic Security, entered on January 18, 1973, requiring the appellant, Arizona College of the Bible, Inc. (ACB), to make wage reports and payments in lieu of contributions under the Employment Security Act of Arizona, A.R.S. §...

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