Gill v. Arkansas Employment Security Division

Robert L. Brown, Justice.

The appellants, including John P. Gill, filed a complaint wherein they contended that they were entitled to participate in the experience rate of Gill’s predecessor law firm for purposes of determining their unemployment compensation taxes. After answering, the appellees, which include the Arkansas Employment Security Division (AESD), moved for summary judgment, and the chancery court granted that motion. The appellants appeal from that order.

The facts reveal numerous communications involving the three entities: AESD, Gill’s predecessor law firm, and the present Gill…