Howard v. Arizona Department of Economic Security

OPINION

DONOFRIO, Judge.

This is an appeal from the judgment of the superior court which affirmed the final administrative decision of the Department of Economic Security. The superior court held that the services performed by drivers and helpers in moving and setting up mobile homes constitutes employment for Howard Smith and Geneva Smith, dba Arizona Mobile Home Movers, as defined in A.R.S. § 23-615; remuneration of these services constituted wages within the meaning of A.R.S. § 23-622; that appellants were employers subject to the Employment Security Act with coverage commencing January 1,…