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UNIVERSITY OF TEXAS SYSTEM v. U.S.

No. 13-50739.

759 F.3d 437 (2014)

UNIVERSITY OF TEXAS SYSTEM, on behalf of The University of Texas Medical Foundation, The University of Texas Health Science Center at Tyler, The University of Texas M.D. Anderson Cancer Center and The University of Texas Medical Branch at Galveston; University of Texas System Medical Foundation, Plaintiffs-Appellants University of Texas Health Science Center at San Antonio, Cross Defendant-Appellant v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

July 16, 2014.

Attorney(s) appearing for the Case

Harry Max Reasoner, Esq. , Juliana Denise Hunter , Vinson & Elkins, L.L.P., Houston, TX, Jeremy Charles Marwell (argued), Vinson & Elkins, L.L.P., Washington, DC, Jennifer Barrett Poppe , Donald Frederick Wood , Vinson & Elkins, L.L.P., Austin, TX, for Plaintiffs-Appellants and Defendant-Appellant.

Deborah K. Snyder, Esq. , Teresa Ellen McLaughlin (argued), U.S. Department of Justice, Tax Division Appellate Section, Washington, DC, Herbert W. Linder , U.S. Department of Justice, Dallas, TX, for Defendant-Appellee.

Before WIENER, HAYNES, and GRAVES, Circuit Judges.

HAYNES, Circuit Judge:

The University of Texas System, on behalf of several of its subsidiary medical institutions (collectively "UT"), sued the United States seeking refund of the Social Security component of Federal Insurance Contributions Act taxes it paid with respect to the service of medical residents in 2005. UT asserted that the residents were exempt from Social Security taxes because they were "students" under an agreement between the State of Texas and the...

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