Legal Opinion

unempl.ins.rep. (Cch) P 22,198 Guadalupe Rojas v. Lawrence Fitch, Guadalupe Rojas v. Dr. Lee H. Arnold

Court of Appeals for the First Circuit

Decided October 9, 1997No. 96-2328, 97-1089PublishedCited by 20 opinions

1Opinion of the Court

TORRUELLA, Chief Judge.

Plaintiff-Appellant Guadalupe Rojas, a former employee of the Salvation Army, sought a declaratory judgment that exemptions for religious employers under the Rhode Island unemployment tax statute and under the Federal Unemployment Tax Act (“FUTA”), 26 U.S.C. §§ 3301-3311, violate the Establishment Clause and the Equal Protection Clause of the federal Constitution, as well as Article I, § 3 of the Rhode Island Constitution, which protects the Freedom of Religion. She named as defendants the director of the Rhode Island Department of Employment and Training (“DET”) and…

2Cases cited16 opinions

  1. Lemon v. KurtzmanSupreme Court of the United States · 1971
  2. Agostini v. FeltonSupreme Court of the United States · 1997
  3. Abington School Dist. v. SchemppSupreme Court of the United States · 1963
  4. Walz v. Tax Comm'n of City of New YorkSupreme Court of the United States · 1970
  5. Wallace v. JaffreeSupreme Court of the United States · 1985

11 more not listed; retrieve them via the Exa API.

3Cited by20 opinions

  1. Berner v. DelahantyCourt of Appeals for the First Circuit · 1997
  2. Boyajian v. GatzunisCourt of Appeals for the First Circuit · 2000
  3. Dale BRAMBLE, Plaintiff-Appellant, v. AMERICAN POSTAL WORKERS UNION, AFL-CIO, PROVIDENCE LOCAL, Defendant-AppelleeCourt of Appeals for the First Circuit · 1998
  4. Hardemon v. City of BostonCourt of Appeals for the First Circuit · 1998
  5. Winn v. KillianCourt of Appeals for the Ninth Circuit · 2002

15 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API