United States Sixth Circuit

In a suit by the U.S. to collect FICA taxes from Defendant hospital, judgment for Plaintiff is affirmed in part where stipends received by medical residents qualify as "wages" under 26 U.S.C. section 3121, but vacated in part where the District Court's resolution of the "student" exception to FICA requires further proceedings.

Appellate Information

• Decided 02/26/2009
• Published 02/26/2009

Judges

• Before:  BATCHELDER, SUTTON, and FRIEDMAN, Circuit Judges.

Court

• United States Sixth Circuit

Counsel

• For Appellees:
  
• ARGUED:  Charles N. Raimi, Detroit Medical Center, Detroit, Michigan, for Appellant.  Teresa E. McLaughlin, United States Department of Justice, Washington, D.C., for Appellee.   ON BRIEF:  Charles N. Raimi, Detroit Medical Center, Detroit, Michigan, Dennis M. Haffey, Dykema Gossett, Bloomfield Hills, Michigan, for Appellant. Teresa E. McLaughlin, United States Department of Justice, Washington, D.C., for Appellee.  Ted T. Martin, Baker & Hostetler, Cincinnati, Ohio, for Amici Curiae.