Dixon v. Dixon

The issue presented in this appeal is whether appellant’s claim for unemployment compensation benefits was properly denied. For the reasons which follow, we conclude that the denial of benefits was premature.

Because appellant was employed by her son, R.C. 4141.01(B) applies. It provides, in relevant part that:

“(3) ‘Employment’ does not include the following services if they are found not subject to the ‘Federal Unemployment Tax Act,’ 84 Stat. 713 (1970), 26 U.S.C. 3301, and if the services are not required to be included under division (B)(2)(j) of this section:

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“(f) Service performed by an…