Legal Opinion

St. Luke's Hospital Ass'n of Cleveland v. United States

District Court, N.D. Ohio

Decided December 17, 1962No. Civ. A. No. 36271PublishedCited by 2 opinions

1Opinion of the Court

GREEN, District Judge.

This is an action instituted by St. Luke’s Hospital of Cleveland, Ohio, against the United States of America brought under § 1346, Title 28 of the United States Code as amended, and is for the recovery of Federal Insurance Contributions Act employment taxes imposed by Sections 3101 and 3111 of the Internal Revenue Code of 1954 as amended, 26 U.S.C.A. §§ 3101 and 3111, and Sections 1400 and T410 of the Internal Revenue Code of 1939.

Plaintiff operates a general hospital at 11311 Shaker Boulevard, Cleveland 4, Ohio-, and is a non-profit corporation duly organized and…

2Cases cited18 opinions

  1. United States v. American Trucking AssociationsSupreme Court of the United States · 1940
  2. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  3. Crane v. CommissionerSupreme Court of the United States · 1947
  4. United States v. SilkSupreme Court of the United States · 1947
  5. Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932

13 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

  1. St. Luke's Hospital Association of Cleveland, Ohio, of the Methodist Church, a Non-Profit Corporation v. United StatesCourt of Appeals for the Sixth Circuit · 1964
  2. A.J. Canfield Co. v. Concord Beverage Co.District Court, E.D. Pennsylvania · 1985

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API