Mayo Foundation for Medical Education and Research et al. v. United States, 2009 U.S. App. LEXIS 12640 (8th Cir., June 12, 2009)

Mayo Foundation for Medical Education and Research et al. v. United States, 2009 U.S. App. LEXIS 12640 (8th Cir., June 12, 2009)

Medical residents who received stipends for services at hospitals and clinics did not qualify for the student exemption from FICA taxes under 26 U.S.C.S. § 3121(b)(10); Treas. Reg. § 31.3121(b)(10)-2, which barred persons who worked full-time from qualifying for the student exemption, was a permissible interpretation of the statute.
 
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