Legal Opinion
St. Martin Evangelical Lutheran Church v. South Dakota
Supreme Court of the United States
Decided May 26, 1981No. 80-120PublishedCited by 192 opinions
1Opinion of the CourtJustice Blackmttn
Petitioners, St. Martin Evangelical Lutheran Church (St. Martin), at Watertown, S. D., and Northwestern Lutheran Academy (Academy), at Mobridge in that State, claim exemption with respect to their school employees from taxes imposed by the Federal Unemployment Tax Act (FUTA), 26 U. S. C. §§ 3301-3311 (1976 ed. and Supp. Ill), and by South Dakota’s statutes complementary thereto, S. D. Codified Laws § 61-1-1 et seq. (1978 and Supp. 1980). The exemption is claimed on both statutory and First Amendment grounds. The provisions primarily at issue are FUTA’s § 3309 (b)1 and South Dakota’s §…
2Cases cited32 opinions
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- Caminetti v. United StatesSupreme Court of the United States · 1917
- Tennessee Valley Authority v. HillSupreme Court of the United States · 1978
- Morton v. MancariSupreme Court of the United States · 1974
- Crowell v. BensonSupreme Court of the United States · 1932
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3Cited by192 opinions
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- California v. Grace Brethren ChurchSupreme Court of the United States · 1982
- Cruz LOPEZ, Plaintiff-Appellant, v. S.B. THOMAS, INC., Defendant-AppelleeCourt of Appeals for the Second Circuit · 1987
- United States v. Jamiel Alexander ChagraCourt of Appeals for the Fifth Circuit · 1982
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