Are Medical Residents "Students" or "Employees"?

The Eleventh Circuit, as Mitchell Rubinstein points out at Adjunct Law Prof Blog, doesn't give a definitive answer, but instead says this must be decided on a case-by-case basis.  The case is U.S. v. Mount Sinai Medical Center of Florida, ___F. 3d ___, and the formal legal issue is whether medical residents enrolled in graduate medical education programs qualify for the student exemption from FICA taxation found in 26 U.S.C. Sec. 3121(b)(10).

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