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HOME CARE PROFESSIONALS v. WILLIAMS

No. E 04-280.

235 S.W.3d 536 (2006)

HOME CARE PROFESSIONALS OF ARKANSAS, INC. v. Artee WILLIAMS, Director Employment Security Department.

Court of Appeals of Arkansas.

Rehearing Denied June 14, 2006.

Attorney(s) appearing for the Case

Zachary Taylor, Pine Bluff, for appellant.

Alan Pruitt, Little Rock, for appellee.

OLLY NEAL, Judge.

This is the second time that this case concerning unemployment contributions has been before us. In December 1996, appellant Home Care Professionals of Arkansas, Inc., (HCP) filed Articles of Incorporation (Articles) with the State of Arkansas indicating that the nature and purpose of its business was to "engage in the general business of home care for the elderly, and related services." Over the years, HCP ceased directly providing home-care services...

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