United States Seventh Circuit

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Univ. of Chicago Hosps. v. US, 07-1838

In an action by a hospital to recover FICA taxes paid on behalf of medical residents, denial of summary judgment for defendant is affirmed where the statutory student exception from FICA tax does not categorically exclude medical residents as "students" potentially eligible for exemption from payment of FICA taxes.

Appellate Information

  • Argued 10/23/2007
  • Decided 09/23/2008
  • Published 09/23/2008


  • SYKES, Circuit Judge., Before BAUER, CUDAHY, and SYKES, Circuit Judges.


  • United States Seventh Circuit


  • For Appellant:
  • John W. Windhorst, Jr., Minneapolis, MN, for Amicus Curiae.

  • For Appellees:
  • Thomas D. Sykes (argued), McDermott, Will & Emery, Chicago, IL, for Plaintiff-Appellee., Teresa McLaughlin (argued), Michelle B. Smalling, Richard Morrison, Department of Justice, Washington, DC, for Defendant-Appellant.
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