Legal Opinion
Church at 295 S. 18th St., St. Helens v. Employment Department
Court of Appeals of Oregon
Decided July 5, 2001No. 00-TAX-00039; A109854PublishedCited by 7 opinions
1Opinion of the CourtLandau, P. J.
Petitioner, the Church at 295 S. 18th St., St. Helens (church), seeks judicial review of a final order of an Employment Department hearing officer holding that the church is an employer within the meaning of ORS 657.025 and is therefore liable for unemployment taxes. We affirm.
The hearing officer found the following facts. The church holds worship services on Sunday mornings and evenings and religious instruction classes on Wednesday evenings. Since 1996, Hubert Barton, who employs the title “evangelist,” has led the Sunday worship services. That work includes teaching a class and delivering…
2Cases cited15 opinions
- Sherbert v. VernerSupreme Court of the United States · 1963
- Employment Div., Dept. of Human Resources of Ore. v. SmithSupreme Court of the United States · 1990
- Thomas v. Review Board of the Indiana Employment Security DivisionSupreme Court of the United States · 1981
- Wooley v. MaynardSupreme Court of the United States · 1977
- United States v. LeeSupreme Court of the United States · 1982
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3Cited by7 opinions
- Klein v. Or. Bureau of Labor & Indus.Court of Appeals of Oregon · 2017
- Oregon Festival of American Music v. Employment DepartmentCourt of Appeals of Oregon · 2006
- Travel Networkers, LLC v. Employment DepartmentCourt of Appeals of Oregon · 2001
- (HC) Ortez-Lucero v. HattonDistrict Court, E.D. California · 2019
- ANITA GREEN V. MISS UNITED STATES OF AMERICACourt of Appeals for the Ninth Circuit · 2022
2 more not listed; retrieve them via the Exa API.