Legal Opinion
St. Luke's Hospital Association of Cleveland, Ohio, of the Methodist Church, a Non-Profit Corporation v. United States
Court of Appeals for the Sixth Circuit
Decided June 18, 1964No. 15393_1PublishedCited by 19 opinions
1Opinion of the Court
EDWARDS, Circuit Judge.
Plaintiff-Appellee — a Cleveland hospital-filed suit in the United States District Court for the Northern District of Ohio to recover $19,301.39 from Defendant-Appellant, United States of America. This amount represents Federal Insurance Contributions Act (Social Security) taxes and interest thereon assessed against the hospital and paid by it under protest. The assessment was based upon the employment by the hospital of “residents.” The hospital claimed these residents were “doctors-in-training” and as such were exempt under an amendment to the Federal Insurance…
2Cases cited7 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- United States v. SilkSupreme Court of the United States · 1947
- Platt v. Union Pacific RailroadSupreme Court of the United States · 1879
- Hartford Electric Light Co. v. Federal Power CommissionCourt of Appeals for the Second Circuit · 1942
- Catherine A. Lietz v. Arthur S. Flemming, Secretary of Health, Education and Welfare, Social Security Administration of the United StatesCourt of Appeals for the Sixth Circuit · 1959
2 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- George F. Delno v. Anthony J. Celebrezze, Secretary of Health, Education and WelfareCourt of Appeals for the Ninth Circuit · 1965
- Smith v. VowellDistrict Court, W.D. Texas · 1974
- United States v. Mount Sinai Medical Center of Florida, Inc.Court of Appeals for the Eleventh Circuit · 2007
- Mayo Foundation for Medical Education & Research v. United StatesCourt of Appeals for the Eighth Circuit · 2009
- University of Chicago Hospitals v. United StatesCourt of Appeals for the Seventh Circuit · 2008
14 more not listed; retrieve them via the Exa API.