Steinert v. Director

John F. Stroud, Jr., Judge.

This is an appeal from the Board of Review’s assessment of $31,339.22 for unemployment-insurance taxes based upon its decision that appellants’ business constitutes employment subject to the payment of such taxes under Arkansas Code Annotated section ll-10-210(e) (Supp. 1997). Appellants challenge the Board’s decision, contending that the Board erred 1) in finding that appellants’ payments to drivers were a wage or remuneration for personal services, 2) in finding that drivers were under appellant’s control and direction, 3) in finding that services were performed…