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  5. 964 S.W.2d 832 (1997)
 

KING v. DIVISION OF EMPLOYMENT SEC.

No. WD 53501.

964 S.W.2d 832 (1997)

Lee KING, Appellant, v. DIVISION OF EMPLOYMENT SECURITY, Respondent.

Missouri Court of Appeals, Western District.

Decided November 10, 1997.

Motion for Rehearing and/or Transfer to Denied December 23, 1997.

Application for Transfer Sustained January 27, 1998.

Case Retransferred April 21, 1998.

Opinion Readopted May 13, 1998.

Attorney(s) appearing for the Case

Dallas M. Forrest, Jefferson City, for appellant.

Sharon A. Willis, Division of Employment Security, Kansas City, for respondent.

Before BERREY, P.J., and SPINDEN and SMART, JJ.

Motion for Rehearing and/or Transfer to Supreme Court Denied December 23, 1997.

Court of Appeals Opinion Readopted May 13, 1998.

SMART, Judge.

The Missouri Division of Employment Security ("Division") determined that Lee King was an "employer" subject to § 288.032, RSMo 19941. Ms. King's appeal of that decision was dismissed by the Appeals Tribunal ("Tribunal") as untimely...

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