Legal Opinion

O'Dell v. Director, Department of Workforce Services

Court of Appeals of Arkansas

Decided September 24, 2014No. E-13-1226PublishedCited by 5 opinions

1Opinion of the Court

RHONDA K. WOOD, Judge.

| T Jana O’Dell, d/b/a Professional Transcription, appeals the Arkansas Board of Review’s decision holding that O’Dell is responsible for paying unemployment taxes on the typists she hires because she failed to satisfy the three-prong test in Arkansas Code Annotated section 11-10-210(e). O’Dell contends that the Board’s findings are not supported by substantial evidence. We reverse the Board’s decision.

The Arkansas Department of Workforce Services issued a Determination Letter of Liability finding that Gina Polston and other similarly situated workers were employees of…

2Cases cited5 opinions

  1. Mamo Transportation, Inc. v. WilliamsSupreme Court of Arkansas · 2008
  2. Home Care Professionals of Arkansas, Inc. v. WilliamsCourt of Appeals of Arkansas · 2006
  3. Baldor Electric Co. v. Arkansas Employment Security DepartmentCourt of Appeals of Arkansas · 2000
  4. Morris v. EverettCourt of Appeals of Arkansas · 1983
  5. Arkansas Comprehensive Health Insurance Pool v. DentonSupreme Court of Arkansas · 2008

3Cited by5 opinions

  1. Families, Inc. v. Director, Department of Workforce Services Employer Contribution UnitCourt of Appeals of Arkansas · 2016
  2. TNT Cable Contractors v. Dir.1Court of Appeals of Arkansas · 2015
  3. Jack Rabbit Services, LLC v. DirectorCourt of Appeals of Arkansas · 2016
  4. Let's Talk Speech Pathology Services, LLC v. Director, Department of Workforce ServicesCourt of Appeals of Arkansas · 2016
  5. Standard Oil of Connecticut, Inc. v. Administrator, Unemployment Compensation ActSupreme Court of Connecticut · 2016

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