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U.S. v. MOUNT SINAI MEDICAL CENTER OF FLORIDA

No. 06-11693.

486 F.3d 1248 (2007)

UNITED STATES of America, Plaintiff-Appellee, v. MOUNT SINAI MEDICAL CENTER OF FLORIDA, INC., Defendant-Appellant.

United States Court of Appeals, Eleventh Circuit.

May 18, 2007.

Attorney(s) appearing for the Case

James E. Smith, Christopher Kliefoth, McDermott, Will & Emery, LLP, Washington, DC, for Defendant-Appellant.

Michelle B. Smalling, Richard T. Morrison, Gilbert S. Rothenberg, U.S. Dept. of Justice, Tax Div., Washington, DC, Anne R. Schultz, Asst. U.S. Atty., Miami, FL, for U.S.

Kent B. Alexander, Atlanta, GA, Charles N. Raimi, Detroit Med. Ctr. Legal Affairs, Detroit, MI, for Amici Curiae.

Before BIRCH and PRYOR, Circuit Judges, and COVINGTON, District Judge.

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 student exemption from FICA taxation. As...

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