DEPT. OF EMPLOYMENT v. U. S.

No. 78.

385 U.S. 355 (1966)

DEPARTMENT OF EMPLOYMENT ET AL. v. UNITED STATES ET AL.

Supreme Court of United States.

Decided December 12, 1966.


Attorney(s) appearing for the Case

James D. McKevitt, Assistant Attorney General of Colorado, argued the cause for appellants. With him on the brief were Duke W. Dunbar, Attorney General, and Frank E. Hickey, Deputy Attorney General.

Jack S. Levin argued the cause for the United States et al. With him on the brief were Solicitor General Marshall, Assistant Attorney General Rogovin, Harold C. Wilkenfeld and William Massar.


MR. JUSTICE FORTAS delivered the opinion of the Court.

Colorado is one of three States1 whose Employment Security Act imposes an unemployment compensation tax upon charitable institutions, the tax being measured by the amount of wages paid to the institution's employees. Colo. Rev. Stat. Ann. § 82-6-1. When the State's Department of Employment sought to enforce the tax upon wages paid Colorado...

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