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HOSPITAL DATA CENTER OF S. C. v. UNITED STATES

No. 610-77.

634 F.2d 541 (1980)

HOSPITAL DATA CENTER OF S. C., INC. v. The UNITED STATES.

United States Court of Claims.

September 10, 1980.

Attorney(s) appearing for the Case

William McB. Wood, Grier, S.C., attorney of record, for plaintiff; James L. Underwood, Columbia, S.C., and Edwards, Wood, Duggan & Reese, Grier, S. C., of counsel.

Allan C. Lewis, Washington, D. C., with whom was Asst. Atty. Gen., M. Carr Ferguson, Washington, D. C., for defendant; Theodore D. Peyser, Jr., Washington, D. C., of counsel.

Before DAVIS, Judge, SKELTON, Senior Judge and NICHOLS, Judge.

ON PLAINTIFF'S AND DEFENDANT'S MOTIONS FOR SUMMARY JUDGMENT

DAVIS, 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...

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