LEHIGH VAL. COOP. FARMERS v. DEPT. OF L. & I.

No. 1140 C.D. 1979.

55 Pa.Commw. 13 (1980)

Lehigh Valley Cooperative Farmers, Petitioner v. Commonwealth of Pennsylvania, Bureau of Employment Security, Department of Labor and Industry, Respondent.

Commonwealth Court of Pennsylvania.

November 25, 1980.


Attorney(s) appearing for the Case

J. Jackson Eaton, III, Butz, Hudders and Tallman, for petitioner.

Mary Ellen Krober, Deputy Attorney General, with her Allen C. Warshaw, Deputy Attorney General, Chief, Civil Litigation, and Edward G. Biester, Jr., Attorney General, for respondent.

Argued April 11, 1980, before Judges WILKINSON, JR., ROGERS and MacPHAIL, sitting as a panel of three. Reargued October 7, 1980, before President Judges CRUMLISH and Judges MENCER, ROGERS, MacPHAIL and PALLADINO. Judges BLATT, CRAIG and WILLIAMS, JR. did not participate.


OPINION BY JUDGE MacPHAIL, November 25, 1980:

Lehigh Valley Cooperative Farmers (Petitioner) raises only one issue for our review: whether, as an agricultural cooperative subject to the Co-operative Agricultural Association Corporate Net Income Tax Act (Tax Act), Act of May 23, 1945, P.L. 893, as amended, 72 P.S. § 3420-21 et seq., Petitioner is exempt from the payment of unemployment compensation...

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