RPHS, Inc. v. Assessment Board for the Oklahoma Employment Security Commission

OPINION

ADAMS, Presiding Judge:

11 Appellant RPHS, Inc. (RPHS), whose business is to provide its clients with registered pharmacists on an "as-needed" basis, seeks review of a district court order affirming the decision of the Oklahoma Employment Security Commission (Commission). The Commission determined that RPHS's "relief pharmacists" were employees, not independent contractors, and assessed additional taxes, penalty and interest for the 2004 tax year. RPHS argues the facts in the record compel the opposite conclusion. We agree. Accordingly, we reverse the district court order and remand…