Legal Opinion
Johnson City Medical Center v. United States
Court of Appeals for the Sixth Circuit
Decided September 9, 1993No. 92-5499PublishedCited by 23 opinions
1Opinion of the Court
*974KEITH, Circuit Judge.
Plaintiff-Appellant, Johnson City Medical Center (“the hospital”), appeals from the district court’s judgment on behalf of the United States, dismissing all of the plaintiffs claims for recovery of FICA taxes. For the reasons stated below, we AFFIRM.
I
This is a case of first impression regarding the interpretation of an exception for certain services performed “as a student nurse” from coverage under the Federal Insurance Contribution Act (FICA), I.R.C. §§ 3101-3128. On June 21,1989, Johnson City Medical Center Hospital (“the hospital”), filed a complaint with the district…
2Cases cited8 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Helvering v. DavisSupreme Court of the United States · 1937
- James E. Threlkeld v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1988
- United States v. Paul J. BuckleyCourt of Appeals for the Sixth Circuit · 1991
- Centra, Inc. And Central Transport, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 1992
3 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Kelley v. E.I. DuPont de Nemours & Co.Court of Appeals for the Sixth Circuit · 1994
- Kornman & Associates, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 2008
- Vons Companies, Inc. v. United StatesUnited States Court of Federal Claims · 2001
- Board of Trustees v. Attorney General of the CommonwealthKentucky Supreme Court · 2003
- Aeroquip-Vickers, Inc. And Subsidiaries, F/k/a Trinova Corp. And Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2004
18 more not listed; retrieve them via the Exa API.