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BALTO. LUTHERAN HIGH SCH. v. EMP. SEC. ADM.

No. 111, September Term, 1984.

302 Md. 649 (1985)

490 A.2d 701

BALTIMORE LUTHERAN HIGH SCHOOL ASSOCIATION, INC. v. EMPLOYMENT SECURITY ADMINISTRATION.

Court of Appeals of Maryland.

April 10, 1985.

Attorney(s) appearing for the Case

Paul J. Redmond, Towson, for appellant.

Amy S. Scherr, Asst. Atty. Gen., Baltimore (Stephen H. Sachs, Atty. Gen., Baltimore, on the brief), for appellee.

Argued before MURPHY, C.J., SMITH, ELDRIDGE, COLE and RODOWSKY, JJ., CHARLES E. ORTH, Jr., Associate Judge of the Court of Appeals (retired), Specially Assigned, and ALAN M. WILNER, Associate Judge of the Court of Special Appeals, Specially Assigned.

CHARLES E. ORTH, Jr., Associate Judge of the Court of Appeals (retired), Specially Assigned.

This case began almost eight years ago, prompted by the amendment of the Maryland Unemployment Insurance Law to conform to the Federal Unemployment Tax Act. See Acts 1977, Ch. 919.1 Compare Maryland Code (1957, 1979 Repl.Vol.) Art. 95A, § 20(g)(7)(v)B and C and 26 U.S.Code § 3309(b)(1)(A) and (B) and (2) (1982). Subparagraphs...

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