Legal Opinion
State of Alabama v. F. Ray Marshall, Secretary of Labor, State of Nevada v. F. Ray Marshall, Secretary of Labor
Court of Appeals for the Fifth Circuit
Decided September 8, 1980No. 79-3968, 79-4032PublishedCited by 35 opinions
1Opinion of the Court
GARZA, Circuit Judge:
The question presented for our determination is whether the Unemployment Compensation Amendments of 1976 1 discontinued the Federal Unemployment Tax Act (FUTA) 2 exemption for employees of elementary and secondary church schools. For an understanding of the present controversy a brief review of the relevant FUTA exemptions is in order.
Prior to 1970, FUTA did not require states’ unemployment compensation programs to include nonprofit organizations, such as hospitals and schools, within their unemployment compensation coverage. The Employment Security Amendments of 1970 3…
2Cases cited5 opinions
- Lemon v. KurtzmanSupreme Court of the United States · 1971
- National Labor Relations Board v. Catholic BishopSupreme Court of the United States · 1979
- Meek v. PittengerSupreme Court of the United States · 1975
- United States v. ApfelbaumSupreme Court of the United States · 1980
- Phelps v. United StatesSupreme Court of the United States · 1975
3Cited by35 opinions
- St. Martin Evangelical Lutheran Church v. South DakotaSupreme Court of the United States · 1981
- 29 Fair empl.prac.cas. 216, 29 Empl. Prac. Dec. P 32,862 Louis Pinkard, Edward Lofton, Richard Holston and Donnie Sealie, on Behalf of Themselves and Others Similarly Situated v. Pullman-Standard, a Division of Pullman, IncorporatedCourt of Appeals for the Fifth Circuit · 1982
- Inslaw, Inc. v. United States (In Re Inslaw, Inc.)District Court, District of Columbia · 1987
- Gower v. Farmers Home Administration (In Re Davis)United States Bankruptcy Court, M.D. Georgia · 1982
- Harris v. MarshDistrict Court, E.D. North Carolina · 1987
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