Nebraska v. Finch

*529MEMORANDUM OF DECISION

URBOM, Chief Judge.

The State of Nebraska has sought, pursuant to 42 U.S.C.A. § 418 (t) (1), judicial review of a number of deficiency assessments levied against the State of Nebraska by the Secretary of Health, Education and Welfare for contributions due from the state under an agreement between the state and the Secretary which was effective January 1, 1951. The contract, authorized by 42 U.S.C.A. § 418(a) (1), brought under the terms of the Social Security Act employees and public officials of the State of Nebraska. During the contract period the State of Nebraska did…