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Mayo Found. for Med. Educ. & Research v. United States, 2011 U.S. LEXIS 609 (U.S. Jan. 11, 2011)

Mayo asserted that its medical residents were exempt from Federal Insurance Contributions Act (FICA) taxes under I.R.C. § 3121(b)(10) and that 26 C.F.R. § 31.3121(b)(1)-2(d)(3)(iii), the Treasury Department's (TD) Full-time Employee Rule, was invalid. I.R.C. § 3121(b)(10) did not...

Mayo Found. for Med. Educ. & Research v. United States, 2011 U.S. LEXIS 609 (U.S. Jan. 11, 2011)

Mayo asserted that its medical residents were exempt from Federal Insurance Contributions Act (FICA) taxes under I.R.C. § 3121(b)(10) and that 26 C.F.R. § 31.3121(b)(1)-2(d)(3)(iii), the Treasury Department's (TD) Full-time Employee Rule, was invalid. I.R.C. § 3121(b)(10) did not...

Grapevine Imps., Ltd. v. United States, 2011 U.S. App. LEXIS 4967 (Fed. Cir. Mar. 11, 2011)

In Grapevine Imps. Ltd. v. United States, 2011 U.S. App. LEXIS 4967 (Fed. Cir. Mar. 11, 2011) , t he partnership asserted that the extended limitations period under former I.R.C. §§ 6229 , 6501 for an omission from gross income did not apply to the alleged overstatement of basis of the partnership...

Grapevine Imps., Ltd. v. United States, 2011 U.S. App. LEXIS 4967 (Fed. Cir. Mar. 11, 2011)

In Grapevine Imps. Ltd. v. United States, 2011 U.S. App. LEXIS 4967 (Fed. Cir. Mar. 11, 2011) , t he partnership asserted that the extended limitations period under former I.R.C. §§ 6229 , 6501 for an omission from gross income did not apply to the alleged overstatement of basis of the partnership...