AHMED v. U.S.

No. 97-1845.

147 F.3d 791 (1998)

Ansar H. AHMED; Andrew Matthews, M.D.; Laura L. Schmitz, M.D.; Taylor E. Neff, M.D.; Steven M. Falk, M.D.; David R. Hardten, M.D.; John C. Lillehei, M.D.; William G. Nelson, M.D.; Susan F. Sencer, M.D.; James B. Redmon, M.D.; William C. Heegaard, M.D.; N. Judge King, M.D.; Kevin R. Walker, M.D.; Kenneth K. Maslonka, M.D.; Stephanie A. Hedstrom, M.D.; Kristen J. Paddon, M.D.; Daniel D. Zimmerman, M.D.; Margaret B. Zander, M.D.; David J. Slomiany, M.D.; Barbara P. Strohbehn, M.D.; Scott E. Julian, M.D.; Matthew P. Jones, M.D.; James D. Walter, M.D.; Terry R. Bowers, M.D.; Thomas Knickelbine, M.D.; David Shafran, M.D.; Michael T. Valley, M.D.; Kathryn Lefper, M.D.; Mary D. Rathgaber, M.D.; Kwan Cho, M.D.; Richard J. Gordon, M.D.; Michael P. McNevin, M.D.; Rosario Del Maria Crau, M.D.; Jerry J. Blow, M.D.; Eduardo Esper, M.D.; John K. Randall, M.D.; Michael K. Case, M.D.; Deepak M. Kamat, M.D.; James J. Schuh, M.D.; Katherine M. Clinch, M.D.; Christoph A. Friedrich, M.D.; Jeffrey D. Larsen, M.D.; Scott W. Rathgaber, M.D.; David M. Leon, M.D.; William J. Wengs, M.D.; Sanjay R. Parikh, M.D.; Gregory C. Reuter, M.D.; Gregory L. Miller, M.D.; Michael H. Ryan, M.D.; Philip L. Prosapio, M.D.; Thomas E. Nelson, M.D.; Richard A. Stangler, M.D.; Richard J. Fischel, M.D.; Joseph E. Dohar, M.D.; David A. Gross, M.D.; Kathryn L. Pyzdrowski, M.D.; John A. Faber, M.D.; Scott A. Gruber, M.D.; Maureen C. Holasek, M.D.; Nancy G. Silvis, M.D.; Eugenio Guzman, M.D.; Craig R. Peterson, M.D.; David J. Fang, M.D.; Gary L. Clayman, M.D.; Pradeep Singh, M.D.; Alan J. Bank, M.D.; Nigel S. Key, M.D.; Kenneth L. Brayman, M.D.; Thomas F. Tuttle, M.D.; Michelle M. Tichey, M.D.; Wesley R. Grootwassink, M.D.; Christopher Carlson, M.D.; Rodney J. McCutcheon, M.D.; Lee A. Johnson, M.D.; Suzanne M. Powell, M.D.; Sharon R. May, M.D.; Durand E. Burns, M.D.; Danl P. McCormick, M.D.; Nabat Jetha, M.D.; Paul R. Rust, M.D.; Audrey A. Caine, M.D.; Mitchell T. Wallin, M.D.; Keith P. Dahlhauser, M.D.; Raj P. Terkonda, M.D.; Jamshid Niknam, M.D.; Antonio Gil-Nagel, M.D.; Paul E. Savoca, M.D.; Jon W. Jones, M.D.; Timothy R. Olsen, M.D.; Rafael O. Hernandez, M.D., Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided July 17, 1998.


Attorney(s) appearing for the Case

Stephen Glos Nordquist, New York City, argued (Sandra Stern, on the brief), for Appellants.

Bruce R. Ellisen, Washington, DC, argued (Loretta C. Argrett and Edward T. Perelmuter, on the brief), for Appellee.

Before WOLLMAN and HANSEN, Circuit Judges, and GOLDBERG, Judge.


WOLLMAN, Circuit Judge.

The appellants (the residents), a group of former medical residents at the University of Minnesota Medical Center, appeal from an order of the district court dismissing their action seeking refund of Federal Insurance Contributions Act (FICA) taxes paid to the United States. We affirm, although for a reason different from that relied upon by the district court.

I.

The social security system is essentially "a form of social...

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