Legal Opinion

DeCordova & Dana Museum & Park v. Director of the Division of Employment Security

Massachusetts Supreme Judicial Court

Decided April 26, 1976PublishedCited by 5 opinions

1Opinion of the CourtWilkins, J.

We must decide whether the DeCordova and Dana Museum and Park (DeCordova) must make contributions to the unemployment compensation fund, maintained under the Massachusetts Employment Security Law (G. L. c. 151 A), with respect to the services of those of its employees who work exclusively in DeCordova’s school of art. DeCordova is a nonprofit corporation which maintains an arts center in Lincoln, consisting of a museum, a park, and a school of art. The school of art has its own administrative and teaching staff and functions separately from DeCordova’s other programs but as a unit within…

2Cases cited2 opinions

  1. Faulkner v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1940
  2. Forte Investment Fund v. State Tax CommissionMassachusetts Supreme Judicial Court · 1976

3Cited by5 opinions

  1. Altschuler v. Boston Rent BoardMassachusetts Appeals Court · 1981
  2. Koch v. Commissioner of RevenueMassachusetts Appeals Court · 1992
  3. Commissioner of Revenue v. FranchiMassachusetts Supreme Judicial Court · 1996
  4. Russo v. Director of the Division of Employment SecurityMassachusetts Supreme Judicial Court · 1979
  5. Commonwealth v. Boston FoundationMassachusetts District Court, Appellate Division · 1983

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