Legal Opinion
Pima Community College v. Arizona Department of Economic Security
Court of Appeals of Arizona
Decided January 28, 1986No. 1 CA-UB 433PublishedCited by 3 opinions
1Opinion of the Court
OPINION
GREER, Judge.
The issue in this case is whether a part-time student employed by a community college pursuant to a federally-funded work-study program is “a student enrolled and regularly attending classes” within the meaning of A.R.S. § 23-617.9(a) so as to exempt the college from classification as an “employer” for unemployment compensation tax purposes. We find that the student falls within the terms of the statutory exemption and reverse the determination of the Unemployment Insurance Appeals Board.
I. FACTS
John Cox attended Pima Community College (PCC) from 1980 until the fall…
2Cases cited6 opinions
- Helvering v. Bankline Oil Co.Supreme Court of the United States · 1938
- Ferguson v. Arizona Department of Economic SecurityCourt of Appeals of Arizona · 1979
- Warmington v. Department of Employment SecurityCourt of Appeals of Washington · 1974
- McCarrell v. LaneArizona Supreme Court · 1953
- Bachrach v. Department of Industry, Labor & Human RelationsCourt of Appeals of Wisconsin · 1983
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- University of Hawai'i v. BefitelHawaii Supreme Court · 2004
- Brady v. ades/esa Tax UnitCourt of Appeals of Arizona · 2023
- Reese v. Reemployment Assistance Appeals CommissionDistrict Court of Appeal of Florida · 2012