Legal Opinion
Hospital Data Center of S.C., Inc. v. United States
United States Court of Claims
Decided September 10, 1980No. 610-77PublishedCited by 13 opinions
1Opinion of the CourtDavis, Judge
This case has to do with a 1976 statute, Pub. L. 94-563, 90 Stat. 2655, 26 U.S.C. § 3121(k)(4) (1976), validating retroactively the payment by a non-profit organization of social security taxes for 1974-1976. Plaintiff, Hospital Data Center of S.C., Inc., is a non-profit computer service center owned by six county hospitals in South Carolina. It has been exempt from federal income tax. under section 501(a), (c)(3) and (e) of the Internal Revenue Code of 1954, as a designated cooperative hospital service organization, and was also able to claim exemption from social security taxes.…
2Cases cited8 opinions
- Welch v. HenrySupreme Court of the United States · 1938
- Heiner v. DonnanSupreme Court of the United States · 1932
- Hoeper v. Tax Comm'n of Wis.Supreme Court of the United States · 1931
- Kentucky Union Co. v. KentuckySupreme Court of the United States · 1911
- First National Bank in Dallas, of the Estate of George Pattullo, Deceased v. The United States. Lucile W. Pattullo v. The United StatesCourt of Appeals for the First Circuit · 1970
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3Cited by13 opinions
- Mary E. Hammond, Individually and Mary E. Hammond as She is the of the Estate of Charles E. Hammond v. United StatesCourt of Appeals for the First Circuit · 1986
- Church of Scientology v. CommissionerUnited States Tax Court · 1984
- Druker v. CommissionerUnited States Tax Court · 1981
- Burke Mountain Academy, Inc., Appellant-Plaintiff v. United States of America, Appellee-DefendantCourt of Appeals for the Second Circuit · 1983
- Economic Development & Industrial Corp. v. United StatesUnited States Court of Claims · 1987
8 more not listed; retrieve them via the Exa API.