Wesley Medical Center v. Mccain

Wesley Medical Center v. Mccain

The opinion of the court was delivered by 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 described in section 501(a) of the U.S. Internal Revenue Code, 1954, and as such are exempt from income taxes.

Wesley Medical Center v. Mccain



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