PALMER v. ARKANSAS EMPLOYMENT SEC. DIVISION

No. 78-318.

580 S.W.2d 683 (1979)

Nellie PALMER, d/b/a Palmer's Boutique, Appellant, v. ARKANSAS EMPLOYMENT SECURITY DIVISION, Appellee.

Supreme Court of Arkansas, Division 2.

Rehearing Denied June 4, 1979.


Attorney(s) appearing for the Case

Hoofman & Bingham, North Little Rock, for appellant.

Herrn Northcutt, Little Rock, for appellee.


HOLT, Justice.

Appellee's Board of Review determined that appellant was liable for contributions under the State Employment Security Law. The trial court affirmed. Appellant first asserts that the court erred in sustaining the Board's ruling inasmuch as there was no evidence to support a finding that appellant paid wages, for services performed, to individual beauty operators. We must agree.

The facts are undisputed. Appellant leases the property in which...

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