EMPLOYMENT SECURITY DIVISION v. SHILOH TRUST

No. 5-5366.

460 S.W.2d 66 (1970)

EMPLOYMENT SECURITY DIVISION, Arkansas Department of Labor, Appellant, v. SHILOH TRUST and Shiloh Service Station, Appellees.

Supreme Court of Arkansas.

Rehearing Denied December 21, 1970.


Attorney(s) appearing for the Case

Herrn Northcutt, Little Rock, for appellant.

Putman, Davis & Bassett, Fayetteville, for appellees.


GEORGE ROSE SMITH, Justice.

This is a proceeding to determine the taxability of Shiloh Trust under the Employment Security Law. Shiloh Trust is a small nonprofit organization that operates, among other activities, a service station at Sulphur Springs, Arkansas. In 1969 the appellant, the Employment Security Division of the Labor Department, issued a written determination holding that Shiloh Trust is liable for contributions under the law with respect to the remuneration...

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