Medical Resident FICA Dispute Heads To High Court

Law360, New York (June 1, 2010, 5:47 PM EDT) -- The U.S. Supreme Court decided Tuesday to take up a case to determine if the U.S. Department of the Treasury can prohibit stipend-earning medical residents from being defined as students so as to preclude them from accessing tax exemptions under Federal Insurance Contributions Act.

While similar cases have been litigated during the past two decades, the instant matter, which pits the Mayo Clinic and the University of Minnesota against the United States, was the first to reach the appellate level following Treasury's 2005 adoption of new...
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