Legal Opinion
Center for Family Medicine v. United States
Court of Appeals for the Eighth Circuit
Decided July 30, 2010No. 09-2780PublishedCited by 6 opinions
1Opinion of the Court
RILEY, Chief Judge.
The Center for Family Medicine (CFM) and the University of South Dakota School of Medicine Residency Corporation (Residency Corporation) (collectively, appellants) filed a lawsuit against the United States of America (government), seeking a refund for Federal Insurance Contributions Act (FICA) taxes the Internal Revenue Service (IRS) assessed and collected on stipends appellants paid to medical students. After the district court 2 denied the government’s first and second motions for summary judgment and granted appellants’ cross-motion for summary judgment, appellants moved…
2Cases cited6 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Edward J. Kaffenberger Cora S. Kaffenberger v. United StatesCourt of Appeals for the Eighth Circuit · 2003
- State of Minnesota v. Kenneth S. Apfel, Commissioner of Social Security Social Security AdministrationCourt of Appeals for the Eighth Circuit · 1998
- United States v. Jean E. Bisbee, Maurice Warner Green, Jr. v. United StatesCourt of Appeals for the Eighth Circuit · 2001
- Linda M. Sherbo v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2001
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Issaenko v. University of MinnesotaDistrict Court, D. Minnesota · 2014
- ACUITY v. Extreme Lawns, LLCDistrict Court, D. Minnesota · 2020
- Anthony J. NicolausUnited States Bankruptcy Court, N.D. Iowa · 2021
- Hermann v. Kirkwood R-7 School DistrictDistrict Court, E.D. Missouri · 2021
- In Re: Anthony J NicolausDistrict Court, N.D. Iowa · 2022
1 more not listed; retrieve them via the Exa API.