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O'DELL v. DIRECTOR, DEPT. OF WORKFORCE SVS.

No. E-13-1226.

442 S.W.3d 897 (2014)

2014 Ark. App. 504

Jana O'DELL d/b/a Professional Transcription, Appellant v. DIRECTOR, DEPARTMENT OF WORKFORCE SERVICES, And Employer Contributions Unit, Appellees.

Court of Appeals of Arkansas.

Rehearing Denied October 29, 2014.

Attorney(s) appearing for the Case

R. David Lewis , Little Rock, AR, for appellant.

Phyllis A. Edwards , Little Rock, AR, for appellees.

RHONDA K. WOOD, Judge.

Jana O'Dell, d/b/a Professional Transcription, appeals the Arkansas Board of Review's decision holding that O'Dell is responsible for paying unemployment taxes on the typists she hires because she failed to satisfy the three-prong test in Arkansas Code Annotated section 11-10-210(e). O'Dell contends that the Board's findings are not supported by substantial evidence. We reverse the Board's decision.

The Arkansas Department of Workforce...

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