Schwartz v. Unemployment Insurance Commission

[¶ 1] Ann T. Schwartz appeals from a judgment of the Superior Court (Hancock County, Mead, J.) affirming the decision of the Unemployment Insurance Commission in which the Commission concluded that Schwartz is not entitled to receive unemployment benefits because her former employer, the Mame Sea Coast Missionary Society (the Mission), is exempt from unemployment taxation pursuant to 26 M.R.S. § 1043(ll)(F)(21)(a) (2005). Schwartz contends that she should be entitled to benefits because (1) the Mission is not operated primarily for religious purposes, and (2) the Mission is not principally…