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ST. JOSEPH COMMUNITY HOSPITAL ASS'N v. DEPT. OF EMPLOYMENT SECURITY

No. 45932.

92 Wn.2d 353 (1979)

597 P.2d 393

ST. JOSEPH COMMUNITY HOSPITAL ASSOCIATION OF CLARK COUNTY, INC., Respondent, v. THE DEPARTMENT OF EMPLOYMENT SECURITY, Appellant.

The Supreme Court of Washington, En Banc.

July 12, 1979.

Attorney(s) appearing for the Case

Slade Gorton, Attorney General, and Joseph M. Littlemore, Assistant, for appellant.

Robert L. Harris (of Harris & Greenen), for respondent.

ROSELLINI, J.

The question before the court in this case concerns the propriety of certain assessments made by the Employment Security Department against the respondent hospital for payments in lieu of contributions to the unemployment compensation fund.

Under RCW 50.44.010, services performed by employees of the hospital became covered for unemployment compensation purposes on January 1, 1972. Contributions to the

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