Legal Opinion
United States v. Mount Sinai Medical Center of Florida, Inc.
Court of Appeals for the Eleventh Circuit
Decided May 18, 2007No. 06-11693PublishedCited by 22 opinions
1Opinion of the Court
BIRCH, Circuit Judge:
The issue presented in this case is a question of first impression for this Circuit: are medical residents categorically ineligible to assert the “student exemption” from Federal Insurance Contributions Act (“FICA”) taxation found in 26 U.S.C. § 3121(b)(10)? We hold that the services performed by medical residents are not categorically ineligible for the stu dent exemption from FICA taxation. As a result, we VACATE the summary judgment and REMAND for further proceedings consistent with this opinion.
I. BACKGROUND
On 18 September 2002, Plaintiff/Appel-lee United States of…
2Cases cited13 opinions
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Hartford Underwriters Insurance v. Union Planters Bank, N. A.Supreme Court of the United States · 2000
- Ratzlaf v. United StatesSupreme Court of the United States · 1994
- CBS Inc., Fox Broadcasting Co. v. Primetime 24 Joint VentureCourt of Appeals for the Eleventh Circuit · 2001
- United States v. Wells Fargo BankSupreme Court of the United States · 1988
8 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Nedzad Miljkovic v. Shafritz and Dinkin, P.A.Court of Appeals for the Eleventh Circuit · 2015
- Childers v. New York & Presbyterian HospitalDistrict Court, S.D. New York · 2014
- In Re ParadaUnited States Bankruptcy Court, S.D. Florida. · 2008
- Mayo Foundation for Medical Education & Research v. United StatesCourt of Appeals for the Eighth Circuit · 2009
- University of Chicago Hospitals v. United StatesCourt of Appeals for the Seventh Circuit · 2008
17 more not listed; retrieve them via the Exa API.