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ARIZ. COLLEGE OF THE BIBLE v. DEPT. OF ECON. SEC.

No. 13621-PR.

120 Ariz. 217 (1978)

585 P.2d 237

ARIZONA COLLEGE OF THE BIBLE, INC., Employer Account No. 2061360, Appellant, v. DEPARTMENT OF ECONOMIC SECURITY, formerly known as Employment Security Commission of Arizona, Appellee.

Supreme Court of Arizona, In Banc.

Rehearing Denied July 11, 1978.

Attorney(s) appearing for the Case

Wortman & Harrell, P.C. by William A. Harrell, Phoenix, for appellant.

Bruce E. Babbitt, Former Atty. Gen., John A. LaSota, Jr., Atty. Gen. by Frank Sagarino, Asst. Atty. Gen., Phoenix, for appellee.

CAMERON, Chief Justice.

This is a petition for review from a decision of the Court of Appeals which upheld a ruling of the trial court that the petitioner, Arizona College of the Bible, Inc., was required to make wage reports and contributions under the Employment Security Act of Arizona.

The only question before this court is whether the exemption portion of the Act applies to the petitioner.

The Arizona College of the Bible, Inc., is an Arizona corporation...

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