Legal Opinion
University of Chicago Hospitals v. United States
Court of Appeals for the Seventh Circuit
Decided September 23, 2008No. 07-1838PublishedCited by 15 opinions
1Opinion of the Court
SYKES, Circuit Judge.
The University of Chicago Hospitals (“UCH”) brought this refund action against the United States to recover taxes it paid in 1995 and 1996 under the Federal Insurance Contributions Act (“FICA”), 26 U.S.C. §§ 3101-3128, on behalf of its medical residents. UCH maintains it is entitled to a refund because its residents qualified for the “student exception” from FICA tax under the Internal Revenue Code (“IRC”), 26 U.S.C. § 3121(b)(10), and the controlling Treasury Regulation in place during the relevant time period, 26 C.F.R. § 31.3121(b)(10)-2.
The district court agreed…
2Cases cited7 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Bankers Life and Casualty Company v. United StatesCourt of Appeals for the Seventh Circuit · 1998
- Dave Arnett v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2007
- State of Minnesota v. Kenneth S. Apfel, Commissioner of Social Security Social Security AdministrationCourt of Appeals for the Eighth Circuit · 1998
- 330 West Hubbard Restaurant Corporation, Doing Business as Coco Pazzo v. United StatesCourt of Appeals for the Seventh Circuit · 2000
2 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- University of Chicago v. United StatesCourt of Appeals for the Seventh Circuit · 2008
- Mayo Foundation for Medical Education & Research v. United StatesCourt of Appeals for the Eighth Circuit · 2009
- United States v. Memorial Sloan-Kettering Cancer CenterCourt of Appeals for the Second Circuit · 2009
- United States v. Detroit Medical CenterCourt of Appeals for the Sixth Circuit · 2009
- Intermountain Insurance Service of Vail, Ltd. Liability Co. v. CommissionerUnited States Tax Court · 2010
10 more not listed; retrieve them via the Exa API.