Legal Opinion
Salem College & Academy, Inc. v. Employment Division
Oregon Supreme Court
Decided January 15, 1985No. SC 29528 CA A20465 ED 80-T-56PublishedCited by 47 opinions
1Opinion of the CourtLinde, J.
Oregon’s unemployment compensation law, ORS chapter 657, excludes from covered “employment” services performed for certain religious organizations, thus exempting such organizations from taxation to support unemployment benefits. The statutory formula for the exclusion, ORS 657.072(1), deliberately mirrors the corresponding formula of the Federal Unemployment Tax Act, 26 USC § 3309(b)(1) (1982), so as to maintain the coverage required to protect the federal tax credits and federal grants on which the national unemployment compensation system is built. On petition by Salem College & Academy to…
2Cases cited27 opinions
- Walz v. Tax Comm'n of City of New YorkSupreme Court of the United States · 1970
- Murdock v. PennsylvaniaSupreme Court of the United States · 1943
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- United States v. ButlerSupreme Court of the United States · 1936
- Steward MacHine Co. v. DavisSupreme Court of the United States · 1937
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3Cited by47 opinions
- Baltimore Lutheran High School Ass'n v. Employment Security AdministrationCourt of Appeals of Maryland · 1985
- Linder v. LinderSupreme Court of Arkansas · 2002
- Cooper v. Eugene School District No. 4JOregon Supreme Court · 1986
- State v. StonemanOregon Supreme Court · 1996
- Tanner v. Oregon Health Sciences UniversityCourt of Appeals of Oregon · 1998
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