Lowrey v. Workforce Appeals Board

MEMORANDUM DECISION

THORNE, Judge:

T1 Gregory A. Lowrey challenges the Department of Workforce Services Appeals Board's (the Board) decision that Jacklyn Emmett Johnson's wages were subject to unemployment insurance contributions. We affirm.

T2 Lowrey operated a religious entity known as UBU Ministries (UBU), which considered tattooing to be one of its core religious tenets. Either directly or through UBU, Lowrey also operated an entity known as Happy Valley Tattoo (Happy Valley). Johnson was employed for a time by either Lowrey, UBU, or Happy Valley, and an administrative law judge (the ALJ)…