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SPECIAL CARE v. BOARD OF REVIEW

742 A.2d 1023 (2000)

327 N.J. Super. 197

SPECIAL CARE OF NEW JERSEY, INC., Petitioner-Appellant, v. BOARD OF REVIEW and Christine Reistle, Respondents-Respondents.

Superior Court of New Jersey, Appellate Division.

Decided January 10, 2000.

Attorney(s) appearing for the Case

Heimbach, Spitko & Heckman, Allentown, PA, for petitioner-appellant (Nancy Conrad, Patricia O'Malley, General Counsel, and Scott C. Heckman, on the brief).

John J. Farmer, Jr., Attorney General of New Jersey, for respondent (Joseph L. Yannotti, Assistant Attorney General, of counsel; Ellen A. Reichart, Deputy Attorney General, on the brief).

Respondent Christine Reistle did not file a brief.

Before Judges HAVEY, KEEFE and LINTNER.

The opinion of the court was delivered by HAVEY, P.J.A.D.

Special Care is a companion sitting placement agency, which refers caregivers to elderly and disabled persons in need of nonmedical services. The central issue raised by this appeal is whether a provision of the Federal Unemployment Tax Act (FUTA), 26 U.S.C.A. §§ 3301 to 3311, which exempts such agencies from payment of federal employer taxes, preempts...

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