MID VERMONT CHRISTIAN v. DEPT. OF EMP.

No. 04-473.

885 A.2d 1210 (2005)

2005 VT 100

MID VERMONT CHRISTIAN SCHOOL v. DEPARTMENT OF EMPLOYMENT AND TRAINING.

Supreme Court of Vermont.

August 26, 2005.


Attorney(s) appearing for the Case

Anne V. Ginevan, Chair.

Anthony R. Duprey of Neuse Smith & Venman, PC, Middlebury, for Plaintiff-Appellant.

William H. Sorrell, Attorney General, and Bridget C. Asay, Assistant Attorney General, Montpelier, for Defendant-Appellee.

Present: REIBER, C.J., DOOLEY, JOHNSON and SKOGLUND, JJ., and ALLEN, C.J. (Ret.), Specially Assigned.


DOOLEY, J.

¶ 1. Appellant, Mid Vermont Christian School (MVCS), appeals the Department of Employment and Training's determination that MVCS is an employer subject to the unemployment compensation law and must therefore pay an employer contribution tax to fund any unemployment compensation claims by its employees. MVCS argues that, as a religious school, it is entitled to exemption under the statute, and that denial of that exemption violates its constitutional...

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