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CENTER FOR FAMILY MEDICINE v. U.S.

No. 09-2780.

614 F.3d 937 (2010)

CENTER FOR FAMILY MEDICINE, a South Dakota Corporation; University of South Dakota School of Medicine Residency Corporation, a South Dakota Corporation, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: July 30, 2010.

Attorney(s) appearing for the Case

Thomas Hansen Frieberg, argued, Beresford, SD, Cheryle Wiedmeier Gering, Sioux Falls, SD, on the brief, for appellant.

John A. Dudeck, Jr., argued, Teresa E. McLaughlin, on the brief, USDOJ, Tax Division, Washington, DC, for appellee.

Before RILEY, Chief Judge, CLEVENGER and COLLOTON, Circuit Judges.

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

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