St. Martin Evangelical Lutheran Church v. South Dakota
Text
Holding
The word “church” in the Federal Unemployment Tax Act exempting service performed in the employ of a church applies to schools that have no separate legal existence from a church.
Citation
451 U.S. 772
Year
Ratio
Library of Congress Link
Religious Tradition Involved
State/Territory of Origin
Clause (Free Exercise / Establishment / Both / Other)
Does it involve religious institution(s) or individual(s)
Local / State / Federal Legislation
Uphold / Overturn Penultimate Court
Penultimate court of appeals
Penultimate court opinion citation
Matter of N.W. Lutheran Acad., 290 N.W.2d 845 (S.D. 1980), rev'd and remanded sub nom. St. Martin Evangelical Lutheran Church v. S. Dakota, 451 U.S. 772 (1981)