Begley v. Employment Security Commission

HEDRICK, Judge.

Defendant contends, based on his first assignment of error, that the court erred as a matter of law in granting plaintiff’s motion for summary judgment and in denying defendant’s motion for summary judgment. Defendant argues that since plaintiff did not deny operating non-profit elementary and secondary schools, and since the General Assembly amended G.S. § 96-8 effective 1 January 1978 to delete an exemption from unemployment tax coverage for non-profit elementary and secondary schools, in order to come into compliance with the federal statute, all church-related elementary…