United States Eighth Circuit
Mayo Found. for Med. Educ. and Research v. US, 07-2193
In a dispute involving a question of whether payments to residents participating in accredited graduate medical education programs qualify for the student exception to Federal Insurance Contributions Act (FICA), district court judgment is reversed where the court erred in holding that payments to residents in medical programs qualified for the student exception to FICA taxes imposed on employers and awarding defendant refunds of substantial FICA taxes, as Treasury Department regulations limiting student exceptions to the FICA taxes imposed on employers and employees to students who are not full time employees was a permissible interpretation of the Act and entitled to deference.
Appellate Information
- Decided 06/12/2009
- Published 06/12/2009
Judges
Court
- United States Eighth Circuit