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UNIVERSITY OF CHICAGO HOSPITALS v. U.S.

No. 07-1838.

545 F.3d 564 (2008)

UNIVERSITY OF CHICAGO HOSPITALS, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided September 23, 2008.

Attorney(s) appearing for the Case

Thomas D. Sykes (argued), McDermott, Will & Emery, Chicago, IL, for Plaintiff-Appellee.

Teresa McLaughlin (argued), Michelle B. Smalling, Richard Morrison, Department of Justice, Washington, DC, for Defendant-Appellant.

John W. Windhorst, Jr., Minneapolis, MN, for Amicus Curiae.

Before BAUER, CUDAHY, and SYKES, Circuit Judges.

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)...

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