Legal Opinion
Center for Family Medicine v. United States
District Court, D. South Dakota
Decided August 17, 2006No. Civ. 05-4049-KESPublishedCited by 2 opinions
1Opinion of the Court
ORDER DENYING UNITED STATES OF AMERICA’S MOTION FOR ■ SUMMARY JUDGMENT
KAREN E. SCHREIER, Chief Judge.
Plaintiffs, Center for Family Medicine and University of South Dakota School of Medicine Residency Program (collectively referred to as plaintiffs) filed a complaint seeking a refund of FICA 1 taxes. Defendant, United States of America, moves for summary judgment. Plaintiffs oppose the motion. For the reasons discussed below, the court denies United States’ motion for summary judgment.
BACKGROUND
Plaintiffs operate accredited medical residency programs. (Docket 31-1, at ¶ 2). A medical resident…
2Cases cited10 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Vette Company and Kansas City Boneless Beef, Inc. v. The Aetna Casualty & Surety CompanyCourt of Appeals for the Eighth Circuit · 1980
- Roger Forrest v. Kraft Foods, Inc.Court of Appeals for the Eighth Circuit · 2002
- State of Minnesota v. Kenneth S. Apfel, Commissioner of Social Security Social Security AdministrationCourt of Appeals for the Eighth Circuit · 1998
5 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- United States v. Mount Sinai Medical Center of Florida, Inc.Court of Appeals for the Eleventh Circuit · 2007
- Mayo Foundation for Medical Education & Research v. United StatesDistrict Court, D. Minnesota · 2007