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STEINERT v. DIRECTOR, ARK. EMPLOYMENT SEC.

No. E 98-20.

979 S.W.2d 908 (1998)

64 Ark.App. 122

Kaedon STEINERT and Hurricane Express, Appellants, v. DIRECTOR, ARKANSAS EMPLOYMENT SECURITY DEPARTMENT, Appellee.

Court of Appeals of Arkansas, Division III.

November 18, 1998.

Attorney(s) appearing for the Case

David G. Bercaw, Fayetteville, for Appellant.

Phyllis Edwards, Little Rock, for Appellee.

STROUD, Judge.

This is an appeal from the Board of Review's assessment of $31,339.22 for unemployment-insurance taxes based upon its decision that appellants' business constitutes employment subject to the payment of such taxes under Arkansas Code Annotated section 11-10-210(e) (Supp.1997). Appellants challenge the Board's decision, contending that the Board erred 1) in finding that appellants' payments to drivers were...

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