OPINION BY JUDGE ROGERS, April 10, 1981:
Unified Data Systems (UDS) is a corporation which provides information systems and computerized billing services for medical businesses, hospitals and clinics. The managing director of the corporation was Frances Carlson, and Mrs. Carlson's husband seems also to have been active in the management of the business. The Carlsons owned 40 percent of the capital stock of UDS. Four other persons, who appeared to be investors only...
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