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ST. MARTIN LUTHERAN CHURCH v. SOUTH DAKOTA

No. 80-120.

451 U.S. 772 (1981)

ST. MARTIN EVANGELICAL LUTHERAN CHURCH ET AL. v. SOUTH DAKOTA.

Supreme Court of United States.

Decided May 26, 1981.

Attorney(s) appearing for the Case

Edward Thomas Schilling argued the cause for petitioners. With him on the briefs was Ernst J. von Briesen.

Mark V. Meierhenry, Attorney General of South Dakota, argued the cause for respondent. With him on the brief was Judith A. Atkinson, Assistant Attorney General.

Allen R. Snyder argued the cause for the State of Alabama et al. as amici curiae urging reversal. With him on the brief were Charles A. Graddick, Attorney General of Alabama, Richard H. Bryan, Attorney General of Nevada, Stuart Philip Ross, Peter W. Tredick, George Cocoris, and John A. Flangas.

Barry Sullivan argued the cause for the United States as amicus curiae urging affirmance. On the brief were Solicitor General McCree, Acting Assistant Attorney General Martin, Deputy Solicitor General Wallace, Alan I. Horowitz, Mark C. Rutzick, F. James Foley, Nathaniel Baccus III, Lois G. Williams, and Joseph M. Woodward.*

Briefs of amici curiae were filed by Nathan Z. Dershowitz for the American Jewish Congress and by Charles Alan Siegel for the Lutheran Church-Missouri Synod.

JUSTICE BLACKMUN delivered the opinion of the Court.

Petitioners, St. Martin Evangelical Lutheran Church (St. Martin), at Watertown, S. D., and Northwestern Lutheran Academy (Academy), at Mobridge in that State, claim exemption with respect to their school employees from taxes imposed by the Federal Unemployment Tax Act (FUTA), 26 U. S. C. §§ 3301-3311 (1976 ed. and Supp. III), and by South Dakota's statutes complementary...

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