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NETWORK DESIGN ENG., INC. v. DIRECTOR

No. E 95-48.

917 S.W.2d 168 (1996)

52 Ark.App. 193

NETWORK DESIGN ENGINEERING, INC., Appellant, v. DIRECTOR, EMPLOYMENT SECURITY DEPARTMENT, Appellee.

Court of Appeals of Arkansas, Division I.

March 6, 1996.

Attorney(s) appearing for the Case

Michael S. Moore, Little Rock, for appellant.

Allan Pruitt, Little Rock, for appellee.

ROGERS, Judge.

This is an appeal from the Board of Review's decision finding that appellant's relationship to inspectors constituted covered employment subject to the payment of unemployment insurance taxes under Ark.Code Ann. § 11-10-210(e) (Supp.1993), based on the finding that the inspectors were not independent contractors, but employees of appellant. On appeal, appellant argues that the Board's decision is arbitrary, capricious, unreasonable and not supported...

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