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NEW ENGLAND BAPTIST HOSP. v. UNITED STATES

No. 86-1540.

807 F.2d 280 (1986)

NEW ENGLAND BAPTIST HOSPITAL, Plaintiff, Appellant, v. UNITED STATES of America, Defendant, Appellee.

United States Court of Appeals, First Circuit.

Decided December 17, 1986.

Attorney(s) appearing for the Case

David A. Kapelman, New York City, with whom Barry M. Altman and Peckham, Lobel, Casey & Tye, Boston, Mass., were on brief, for plaintiff, appellant.

Michael J. Roach, with whom Michael L. Paup and Jonathan S. Cohen, Tax Div., Dept. of Justice, Roger M. Olsen, Asst. Atty. Gen., and William F. Weld, U.S. Atty., Boston, Mass., were on brief, for defendant, appellee.

Before BOWNES, Circuit Judge, BROWN, Senior Circuit Judge, and TORRUELLA, Circuit Judge.

BOWNES, Circuit Judge.

Appellant New England Baptist Hospital (the Hospital) brought suit in district court for a refund of Federal Insurance Contributions Act (FICA) taxes it paid, and those withheld from wages, on amounts contributed to voluntary salary reduction annuity plans for its employees.1 The district court held that the Hospital was not entitled to a refund and granted the government...

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