Director of the Division of Employment Security v. Roman Catholic Bishop

This appeal challenges the decision of the board of review (board) of the Division of Employment Security (division), reversing the determination by the director of the division (director) that thirty-nine elementary and secondary schools managed and operated by the Roman Catholic Bishop of Springfield (a corporation sole), are employing units subject to the employment security taxation statute, G. L. c. 151A. The board’s decision was affirmed by a judge of the District Court and, pursuant to G. L. c. 151A, § 42, the case was reported to this court. We hold that the persons employed in…