In Re the Determination of Unemployment Insurance Coverage of Northwestern Lutheran Academy & St. Martin's Evangelical Lutheran School

FOSHEIM, Justice.

The State of South Dakota appeals from a judgment of the circuit court exempting respondents Northwestern Lutheran Academy and St. Martin’s Evangelical Lutheran School from liability for payment of unemployment tax on their school personnel. We reverse.

Northwestern Lutheran Academy (NLA) is a four-year preparatory school for entrance to Northwestern College or Dr. Martin Luther College.- At these latter institutions, students are trained for the ministry of the Wisconsin Evangelical Lutheran Synod. St. Martin’s Evangelical Lutheran School (St. Martin’s) is an elementary…