STATE of NEW HAMPSHIRE DEPARTMENT OF EMPLOYMENT SECURITY, et al., Petitioners,
v.
The Honorable F. Ray MARSHALL, Secretary of Labor of the United States, and the United States Department of Labor, Respondents.
United States Court of Appeals, First Circuit.https://leagle.com/images/logo.png
Argued May 11, 1978.
Decided February 20, 1980.
Attorney(s) appearing for the Case
Charles S. Rhyne, Washington, D. C., and James E. Morris, Concord, N. H., with whom Edward F. Smith, Gen. Counsel, Concord, N. H., Paul V. Kenneally, William S. Rhyne, Martin W. Matzen, Stephen P. Elmendorf and Rhyne & Rhyne, Washington, D. C., were on brief, for petitioners.
Robert T. Duffy, Atty., Tax Div., Dept. of Justice, Washington, D. C., with whom M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Leonard J. Henzke, Jr., Attys., Tax Div., Dept. of Justice, Washington, D. C., were on brief, for respondents.
George Kaufmann, Washington, D. C., with whom Zwerdling & Maurer, A. L. Zwerdling, Janet Kohn, Leonard Lesser, J. Albert Woll, Gen. Counsel, AFL-CIO, Laurence Gold, Sp. Counsel, AFL-CIO, and Edward J. Hickey, Jr., Gen. Counsel, Washington, D. C., Public Employee Dept., AFL-CIO, were on brief, for American Federation of Labor, et al., amicus curiae.
Before CAMPBELL and BOWNES, Circuit Judges, DEVINE, District Judge.
United States Court of Appeals, First Circuit.
BOWNES, Circuit Judge.
This is an appeal pursuant to 26 U.S.C. § 33101 of the decision of the Secretary of Labor that the New Hampshire Unemployment Compensation law fails to conform in six separate respects with the requirements of the Federal Unemployment Tax Act (FUTA), 26 U.S.C. §§ 3301-3311.
In order to understand the issues involved, some explanation of the unemployment compensation law is necessary. The law...
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