Call v. Luten

Ed. F. MoFaddin, Justice.

This is a controversy between the appellants (Commissioner of Labor and the Administrator of the Employment Security Division) and the appellee (a taxpayer) as to the proper interpretation of, and procedure under, the Arkansas Employment Security Act, which, with its various amendments,1 is now § 81-1101 et seq. Ark. Stats. (1947). Specifically, the question is whether the appellants acted erroneously in charging against the appellee’s Contribution Experience Account the sum of $288 paid by the appellants to a former employee of appellee.

Dr. Luten, a Little Bock…