STATE OF ALA. v. MARSHALL

Nos. 79-3968, 79-4032.

626 F.2d 366 (1980)

STATE OF ALABAMA, Petitioner, v. F. Ray MARSHALL, Secretary of Labor, Respondent. STATE OF NEVADA, Petitioner, v. F. Ray MARSHALL, Secretary of Labor, Respondent.

United States Court of Appeals, Fifth Circuit.

September 8, 1980.


Attorney(s) appearing for the Case

Carol A. Mutter, Hogan & Harston, Stuart P. Ross, Peter W. Tredick, Allen R. Snyder, Patricia R. Ambrose, Washington, D. C., Craig A. Donley, George C. Cocoris, Montgomery, Ala., for petitioners.

Carin A. Clauss, Sol. of Labor, Lois G. Williams, Joseph M. Woodward, Baruch A. Fellner, U. S. Dept. of Labor, Ray H. Darling, Executive Secretary, O. S. H. R. C., Washington, D. C., for respondent.

Thomas G. Keith, Huntsville, Ala., Robert J. Varley, Legal Services Corp. of Ala., Montgomery, Ala., amicus curiae for Martha G. Miles.

Bruce E. Endy, Philadelphia, Pa., amicus curiae for National Association of Catholic School Teachers.

Ann E. Coover, Corpus Christi, Tex., William B. Ball, Philip J. Murren, Harrisburg, Pa., amicus curiae for Assoc. of Christian Schools International et al.

Philip E. Draheim, St. Louis, Mo., amicus curiae for Lutheran Church-Missouri Synod.

Tedd N. Williams, Cleveland, Ohio, amicus curiae for Alexander City Baptist Tabernacle et al.

Gerald C. Tobin, Asst. Gen. Counsel, Wilfred R. Caron, Washington, D. C., amicus curiae for United States Catholic Conference.

Before COLEMAN, Chief Judge, RONEY and GARZA, Circuit Judges.


GARZA, Circuit Judge:

The question presented for our determination is whether the Unemployment Compensation Amendments of 19761 discontinued the Federal Unemployment Tax Act (FUTA)2 exemption for employees of elementary and secondary church schools. For an understanding of the present controversy a brief review of the relevant FUTA exemptions is in order.

Prior to 1970, FUTA did not require states'...

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