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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