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LEHIGH VALLEY CO-OP. FARMERS v. COM., ETC.

498 Pa. 521 (1982)

447 A.2d 948

LEHIGH VALLEY COOPERATIVE FARMERS, Appellees, v. COMMONWEALTH of Pennsylvania, BUREAU OF EMPLOYMENT SECURITY DEPARTMENT OF LABOR AND INDUSTRY, Appellant. LEHIGH VALLEY COOPERATIVE FARMERS, Appellants, v. COMMONWEALTH of Pennsylvania, BUREAU OF EMPLOYMENT SECURITY, DEPARTMENT OF LABOR AND INDUSTRY, Appellee.

Supreme Court of Pennsylvania.

Decided June 30, 1982.

Attorney(s) appearing for the Case

Mary Ellen Krober, Allen C. Warshaw, Deputy Attys. Gen., Harrisburg, for Com. of Pa.

J. Jackson Eaton, III, Allentown, for Lehigh Valley Co-op. Farmers.

Before O'BRIEN, C.J., and ROBERTS, NIX, LARSEN, FLAHERTY, McDERMOTT and HUTCHINSON, JJ.

OPINION

LARSEN, Justice.

The sole issue in this case is whether cooperative agricultural associations are exempt from paying unemployment compensation taxes. During the four-year period from the third quarter of 1973 to the second quarter of 1977, Lehigh Valley Cooperative Farms [hereinafter "Lehigh Valley"], a cooperative agricultural association, paid unemployment compensation taxes totaling $357,733.42. At that...

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