SOUTHWESTERN TEAMSTERS SEC. FUND v. DES

No. 1 CA-UB 536.

157 Ariz. 358 (1988)

757 P.2d 1067

SOUTHWESTERN TEAMSTERS SECURITY FUND, Appellant, v. ARIZONA DEPARTMENT OF ECONOMIC SECURITY, an Agency, Appellee.

Court of Appeals of Arizona, Division 1, Department B.

June 28, 1988.


Attorney(s) appearing for the Case

Ward & Keenan, Ltd. by David L. Niederdeppe, Phoenix, for appellant.

Robert K. Corbin, Atty. Gen. by Frank Sagarino, Asst. Atty. Gen., Phoenix, for appellee Arizona Dept. of Economic Sec.


OPINION

GREER, Judge.

The sole question raised on this appeal is whether the Southwestern Teamsters Security Fund (Fund), which paid out disability payments defined as wages for unemployment tax purposes, is subject to having its experience rating charged for employment security benefits paid to an "employee."

Some statutory background is necessary to bring this issue into sharper focus. The Employment Security...

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