Massachusetts Supreme Judicial Court May 4, 1981 (Ursuline Academy, Inc. v. Director of the Division of Employment Security)

This appeal raises the issue of whether Ursuline Academy, Inc., is required to pay unemployment taxes pursuant to G. L. c. 151A. There is no dispute that it paid wages in excess of $1,500 in the first calendar quarter of 1978. G. L. c. 151A, § 8A. This case differs from that of the thirty-nine schools involved in Director of the Div. of Employment Security v.