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LOWREY v. WORKFORCE APPEALS BD.

No. 20100795-CA.

262 P.3d 825 (2011)

2011 UT App 240

Gregory A. LOWREY, Petitioner, v. WORKFORCE APPEALS BOARD, Department of Workforce Services; and Jacklyn Emmett Johnson, Respondents.

Court of Appeals of Utah.

July 29, 2011.

Attorney(s) appearing for the Case

Gregory A. Lowrey , Ferndale, Michigan, Petitioner Pro Se.

Amanda B. McPeck , Salt Lake City, for Respondent Workforce Appeals Board, Utah Department of Workforce Services.

Before Judges McHUGH, THORNE, and CHRISTIANSEN.

MEMORANDUM DECISION

THORNE, Judge:

¶ 1 Gregory A. Lowrey challenges the Department of Workforce Services Appeals Board's (the Board) decision that Jacklyn Emmett Johnson's wages were subject to unemployment insurance contributions. We affirm.

¶ 2 Lowrey operated a religious entity known as UBU Ministries (UBU), which considered tattooing to be one of its core religious tenets. Either directly or through UBU, Lowrey also operated an entity...

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