Legal Opinion
New England Baptist Hospital v. United States
Court of Appeals for the First Circuit
Decided December 17, 1986No. 86-1540PublishedCited by 14 opinions
1Opinion of the Court
BOWNES, Circuit Judge.
Appellant New England Baptist Hospital (the Hospital) brought suit in district court for a refund of Federal Insurance Contributions Act (FICA) taxes it paid, and those withheld from wages, on amounts contributed to voluntary salary reduction annuity plans for its employees. 1 The district court held that the Hospital was not entitled to a refund and granted the government’s motion for a summary judgment. 634 F.Supp. 810. We affirm.
I. BACKGROUND
The Hospital is a nonprofit organization exempt from federal income taxation under section 501 of the Internal Revenue Code. See…
2Cases cited13 opinions
- Cannon v. University of ChicagoSupreme Court of the United States · 1979
- Frontiero v. RichardsonSupreme Court of the United States · 1973
- Usery v. Turner Elkhorn Mining Co.Supreme Court of the United States · 1976
- Pension Benefit Guaranty Corporation v. RA Gray & Co.Supreme Court of the United States · 1984
- United States v. PriceSupreme Court of the United States · 1960
8 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- University of Chicago v. United StatesCourt of Appeals for the Seventh Circuit · 2008
- Anderson v. United StatesCourt of Appeals for the Federal Circuit · 1991
- Robert Morris College v. United StatesUnited States Court of Claims · 1987
- United States v. Amoskeag Bank Shares, Inc. (In Re Amoskeag Bank Shares, Inc.)District Court, D. New Hampshire · 1998
- Atchison, Topeka & Santa Fe Railway Co. v. United StatesUnited States Court of Federal Claims · 2004
9 more not listed; retrieve them via the Exa API.