United States Eleventh Circuit
US v. Mount Sinai Med. Ctr., 06-11693
The services performed by medical residents are not categorically ineligible for the student exemption from Federal Insurance Contributions Act taxation found in 26 U.S.C. section 3121(b)(10).
Appellate Information
- Decided 05/18/2007
- Published 05/18/2007
Judges
- BIRCH, Circuit Judge:, Before BIRCH and PRYOR, Circuit Judges, and COVINGTON, District Judge.
Court
- United States Eleventh Circuit
Counsel
- For Appellant:
- Michelle B. Smalling, Richard T. Morrison, Gilbert S. Rothenberg, U.S. Dept. of Justice, Tax Div., Washington, DC, Anne R. Schultz, Asst. U.S. Atty., Miami, FL, for U.S., Kent B. Alexander, Atlanta, GA, Charles N. Raimi, Detroit Med. Ctr. Legal Affairs, Detroit, MI, for Amici Curiae.
- For Appellees:
- James E. Smith, Christopher Kliefoth, McDermott, Will & Emery, LLP, Washington, DC, for Defendant-Appellant.