Gilbert v. Gilbert Timber Co.

Steele Hays, Justice.

In this appeal of a workers’ compensation case the Court of Appeals affirmed the Workers’ Compensation Commission and we granted a petition for review of that decision.

Appellant Carroll Gilbert is the owner of Gilbert Timber Company and was injured when struck by a falling tree limb. At the time of the injury a workers’ compensation policy issued by CIGNA was in effect. It was stipulated that Gilbert’s business was a sole proprietorship.

CIGNA contends that Gilbert was not covered because he failed to comply with Ark. Stat. Ann. § 81-1302(b) (Supp. 1985), which provides,…