Foote's Dixie Dandy, Inc. v. McHenry

Darrell Hickman, Justice.

The appellant, Foote’s Dixie Dandy, Inc., a corporation which operates several retail grocery stores, filed suit in the Ashley County Chancery Court to prevent the Arkansas Employment Security Division from collecting over $20,000.00 in unemployment insurance contributions which the State claimed were owed by Foote’s.

The chancellor found for the State, rejecting Foote’s argument that it had substantially complied with the law. Foote’s also argued that the State was estopped to collect the contributions and that the State had waived its collection rights. These,…