Legal Opinion
Vic Coburn Evangelistic Ass'n v. Employment Division
Court of Appeals of Oregon
Decided August 8, 1978No. 77-T-73, CA 9964; 77-T-74, CA 9965PublishedCited by 7 opinions
1Opinion of the CourtLee, J.
Petitioner, Vic Cobum Evangelistic Association (VCEA) 1 seeks reversal of the hearing referee’s determination that VCEA is not a church within the meaning of OAR 471-31-090 and therefore, is subject to unemployment insurance payroll tax.
Petitioner contends that there is not substantial evidence to support the hearing referee’s determination that VCEA is not a church within the meaning of ORS 657.072(l)(a)(A) which provides in part:
"(1) 'Employment’ does not include service performed:
"(a) In the employ of:
(A) A church or convention or association of churches * * * 99
Petitioner has the burden…
2Cases cited1 opinion
- Holmes v. MorganCourt of Appeals of Oregon · 1972
3Cited by7 opinions
- Young Life v. Division of Employment & TraningSupreme Court of Colorado · 1982
- Young Life Campaign v. PatinoCalifornia Court of Appeal · 1981
- Shiloh Youth Revival Center, Inc. v. Employment DivisionCourt of Appeals of Oregon · 1980
- Alton Newton Evangelistic Ass'n v. South Carolina Employment Security CommissionCourt of Appeals of South Carolina · 1985
- Christian Voice of Cent. Ohio v. Testa (Slip Opinion)Ohio Supreme Court · 2016
2 more not listed; retrieve them via the Exa API.