Christgau v. Woodlawn Cemetery Assn.

Peterson, Justice.

This action is brought under the Minnesota unemployment compensation law, 3 Mason Minn. St. 1940 Supp. §§ 4337-21 to 4337-42, to recover unemployment compensation contributions from defendant as an employer of labor. There are 12 causes of action set forth covering the period from January 1, 1936, to September 30, 1939.

Defendant makes two claims of exemption from liability. One is of total exemption upon the ground that it is a corporation organized and operated exclusively for charitable purposes. The other claim of exemption is partial and relates to the services of a part…