United States Eighth Circuit

In an action against the U.S., seeking a refund for Federal Insurance Contributions Act (FICA) taxes the Internal Revenue Service (IRS) assessed and collected on stipends appellants paid to medical students, the partial denial of plaintiffs' motion for attorney's fees is affirmed where: 1) the government did not continue to push for a bright-line rule in its second motion for summary judgment; and 2) the government was substantially justified in taking the position that plaintiff did not qualify as a "school, college, or university."

Appellate Information

• Decided 07/30/2010
• Published 07/30/2010

Judges

• William J. Riley

Court

• United States Eighth Circuit

Counsel