Ahmed v. United States
Court of Appeals for the Eighth Circuit
1Opinion of the Court
WOLLMAN, Circuit Judge.
The appellants (the residents), a group of former medical residents at the University of Minnesota Medical Center, appeal from an order of the district court dismissing their action seeking refund of Federal Insurance Contributions Act (FICA) taxes paid to the United States. We affirm, although for a reason different from that relied upon by the district court.
I
The social security system is essentially “a form of social insurance ... whereby persons gainfully employed, and those who employ them, are taxed to permit the payment of benefits to the retired and disabled,…
2Cases cited9 opinions
- Federated Department Stores, Inc. v. MoitieSupreme Court of the United States · 1981
- Flemming v. NestorSupreme Court of the United States · 1960
- United States v. LeeSupreme Court of the United States · 1982
- Chicago Milwaukee Corporation v. United StatesCourt of Appeals for the Federal Circuit · 1994
- Boles Trucking, Inc., Appellee/cross-Appellant v. United States of America, Appellant/cross-AppelleeCourt of Appeals for the Eighth Circuit · 1996
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3Cited by19 opinions
- Damon v. GroteboerDistrict Court, D. Minnesota · 2013
- Tatone v. SunTrust Mortgage, Inc.District Court, D. Minnesota · 2012
- Emanuel Weisbart v. United States Department of Treasury and Internal Revenue ServiceCourt of Appeals for the Second Circuit · 2000
- Maruska v. United StatesDistrict Court, D. Minnesota · 1999
- Ahmed v. United StatesCourt of Appeals for the Eighth Circuit · 1998
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