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WESLEY MEDICAL CENTER v. McCAIN

No. 50,128

226 Kan. 263 (1979)

597 P.2d 1088

THE WESLEY MEDICAL CENTER AND ST. JOSEPH MEDICAL CENTER, INC. Appellants, v. JAMES A. McCAIN, SECRETARY OF HUMAN RESOURCES, STATE OF KANSAS, Appellee.

Supreme Court of Kansas.

Opinion filed July 14, 1979.

Attorney(s) appearing for the Case

Martin R. Ufford, of Boyer, Donaldson & Stewart, of Wichita, argued the cause for The Wesley Medical Center, and Stephen M. Blaes, of Blaes & Reals, of Wichita, argued the cause for St. Joseph Medical Center, Inc., and both were on the brief for the appellants.

F. Duane Roberts, of Topeka, argued the cause, and J. Marcus Goodman, of Topeka, was with him on the brief for the appellee.

The opinion of the court was delivered by

HERD, J.:

This is an appeal by Wesley Medical Center and St. Joseph Medical Center, Inc. from a judgment of the Sedgwick County District Court affirming the decision of the Secretary of Human Resources assessing the appellants' 1975 unemployment contribution rates at 3.6% of wages paid.

The facts are not in dispute. Both plaintiff-appellants are hospitals located in Wichita, Kansas, and are non-profit organizations...

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