United States v. Detroit Medical Center

OPINION

FRIEDMAN, Circuit Judge.

The ultimate question in this case is whether the Social Security Act covers physicians participating as medical residents in a graduate training program conducted by a hospital group jointly with a university. The issue arises in a suit by the United States against the hospital group to collect social security taxes under the Federal Insurance Contributions Act (“FICA”) on the stipends the hospital group pays to the residents. The district court granted summary judgment for the United States, ruling (1) that the stipends were wages and not scholarships or…