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SALEM COLLEGE & ACADEMY, INC. v. EMP. DIV.

SC 29528; CA A20465; ED 80-T-56.

695 P.2d 25 (1985)

298 Or. 471

SALEM COLLEGE & ACADEMY, INC., Respondent On Review, v. EMPLOYMENT DIVISION, Raymond P. Thorne, Assistant Director for Employment, Petitioner On Review.

Supreme Court of Oregon, In Banc.

Decided January 15, 1985.

Reconsideration Denied April 2, 1985.

Attorney(s) appearing for the Case

James E. Mountain, Jr., Sol. Gen., Salem, argued the cause and filed a brief for petitioner on review. With him on the petition were Dave Frohnmayer, Atty. Gen., Stanton F. Long, William F. Gary, Deputy Attys. Gen., and Jan Peter Londahl, Asst. Atty. Gen., Salem.

Paul M. Fletcher, Salem, argued the cause and filed a brief for respondent on review.

Leslie M. Roberts, Portland, filed an amicus curiae brief for American Civil Liberties Union Foundation of Oregon, Inc. With her on the brief were Rex Armstrong and Charles F. Hinkle, Portland.

LINDE, Justice.

Oregon's unemployment compensation law, ORS chapter 657, excludes from covered "employment" services performed for certain religious organizations, thus exempting such organizations from taxation to support unemployment benefits. The statutory formula for the exclusion, ORS 657.072(1), deliberately mirrors the corresponding formula of the Federal Unemployment Tax Act, 26 U.S.C. § 3309(b)(1) (1982), so as to maintain the coverage required to protect...

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