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COMMUNITY LUTHERAN v. IOWA DEPT. OF JOB SERV.

No. 66485.

326 N.W.2d 286 (1982)

COMMUNITY LUTHERAN SCHOOL, Lutheran Interparish School Association, and Zion-Saint John Lutheran School Association, Appellants, v. IOWA DEPARTMENT OF JOB SERVICE, Appellee.

Supreme Court of Iowa.

November 24, 1982.

Attorney(s) appearing for the Case

Paul E. Horvath, Des Moines, for appellants.

Joseph L. Bervid, Walter F. Maley, and Blair H. Dewey, Des Moines, for appellee.

Considered en banc.

UHLENHOPP, Justice.

In this appeal we are asked to recognize a statutory exemption from coverage of the Iowa Employment Security Law, chapter 96 of the Iowa Code of 1981 (IESL), for three parochial schools which are separately incorporated from the churches in Iowa that formed them. The schools are Community Lutheran School, incorporated by Immanuel Lutheran Church, Klinger, and St. Paul's Lutheran Church, Readlyn; Lutheran Interparish School Association, incorporated...

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