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KOOLAU BAPTIST CHURCH v. DEPT. OF LABOR

No. 10388.

718 P.2d 267 (1986)

KOOLAU BAPTIST CHURCH, a Hawaii non-profit corporation, Appellant-Appellee, v. DEPARTMENT OF LABOR AND INDUSTRIAL RELATIONS, Appellee-Appellant.

Supreme Court of Hawaii.

April 15, 1986.

Attorney(s) appearing for the Case

Wilfredo Tungol (Wendy K. Lang on opening brief; Wilfredo Tungol on reply brief), Deputy Attys. Gen., Honolulu, for appellee-appellant.

Philip J. Murren (Bentley Ball and Sandra E. Wise, Ball & Skelly, Harrisburg, Pa., and Scott A. Makuakane, Goodsill, Anderson, Quinn & Stifel, Honolulu, of counsel), on brief, for appellant-appellee.

Before LUM, C.J., and NAKAMURA, PADGETT, HAYASHI and WAKATSUKI, JJ.

NAKAMURA, Justice.

The Circuit Court of the First Circuit held the exaction of unemployment insurance taxes from the Koolau Baptist Church contravenes the Federal Unemployment Tax Act (FUTA) and the First Amendment. But we agree with the Department of Labor and Industrial Relations (the department) that the circuit court erred on both counts and reverse the ruling.

I.

The Hawaii Employment Security Law, Hawaii Revised Statutes (HRS) Chapter 383,...

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