When Shee led his department to become the hospital's biggest money maker and best-known department, the resulting flow of money that came into the department became a problem, causing a dilemma for the hospital, which was set up to be non-profit. The federal government even began to suspect that the hospital was using its non-profit status to evade taxes.
當施哲三如願將病理部變成醫院中最賺錢、最具知名度的部門後，接踵而來、因收入增加導致的繳稅問題，卻讓屬於非營利財團法人定位的醫院進退兩難，甚至和聯邦政府打起了繳稅官司。