SCHWARTZ v. UNEMPLOYMENT INS. COM'N


895 A.2d 965 (2006)

2006 ME 41

Ann T. SCHWARTZ v. UNEMPLOYMENT INSURANCE COMMISSION et al.

Supreme Judicial Court of Maine.

Decided: April 26, 2006.


Attorney(s) appearing for the Case

Arthur J. Greif (orally), Julie D. Farr., Gilbert & Greif, P.A., Bangor, for plaintiff.

G. Steven Rowe, Atty. Gen., Elizabeth J. Wyman, Asst. Atty. Gen. (orally), Pamela W. Waite, Asst. Atty. Gen., Augusta, for defendants.

Kevin M. Cuddy (orally), Cuddy & Lanham, Bangor, for Maine Sea Coast Missionary Society, defendant.

Dissent: DANA, and CALKINS, JJ.


CLIFFORD, J.

[¶ 1] Ann T. Schwartz appeals from a judgment of the Superior Court (Hancock County, Mead, J.) affirming the decision of the Unemployment Insurance Commission in which the Commission concluded that Schwartz is not entitled to receive unemployment benefits because her former employer, the Maine Sea Coast Missionary Society (the Mission), is exempt from unemployment taxation pursuant to 26 M.R.S. § 1043(11)(F)(21)(a) (2005). Schwartz contends...

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