Palmer v. Arkansas Employment Security Division

Frank Holt, Justice.

Appellee’s Board of Review determined that appellant was liable for contributions under the State Employment Security Law. The trial court affirmed. Appellant first asserts that the court erred in sustaining the Board’s ruling inasmuch as there was no evidence to support a finding that appellant paid wages, for services performed, to individual beauty operators. We must agree.

The facts are undisputed. Appellant leases the property in which Palmer’s Boutique is located. She owns all the beauty shop equipment and pays the janitorial and utility bills. She is not a beautician…