Legal Opinion

Anthony Investment Co. v. Arizona Department of Economic Security

Court of Appeals of Arizona

Decided April 22, 1982No. 1 CA-UB 194PublishedCited by 3 opinions

1Opinion of the Court

OPINION

FROEB, Judge.

The question in this case is whether appellant Anthony Investment Co., is liable as an employer for state unemployment contributions pursuant to A.R.S. § 23-601 et seq. The stock of appellant corporation is wholly owned by Anthony Silverman and his wife, Kay Silverman. Anthony Silverman is president and executive officer and receives compensation only by- way of commission income. There are no other “employees” of the corporation. The specific issue we address is whether Anthony Silverman is an exempt “employee” under the unemployment compensation law. If he is, the…

2Cases cited1 opinion

  1. Washington National Insurance v. Employment Security CommissionArizona Supreme Court · 1944

3Cited by3 opinions

  1. Nevada Employment Security Department v. Capri Resorts, Inc.Nevada Supreme Court · 1988
  2. Energy Control Services, Inc. v. Arizona Department of Economic SecurityCourt of Appeals of Arizona · 1982
  3. State v. KleinCourt of Appeals of Arizona · 1985

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