DISCLAIMER:  Any unofficial case summaries below are prepared by the clerk's office
                        as a courtesy to the reader. They are not part of the opinion of the court.

073242P.pdf   06/12/2009  Mayo Foundation  v.  United States
   U.S. Court of Appeals Case No:  07-3242
   U.S. District Court for the District of Minnesota - Minneapolis   
   [PUBLISHED] [Loken, Author, with Bye and Smith, Circuit Judges]
   Civil case - Federal Insurance Contribution Act. Treasury Department
   regulations limiting student exceptions to the FICA taxes imposed on
   employers and employees to students who are not full time employees
   was a permissible interpretation of the Act and was entitled to deference;
   as a result, the district court erred in holding that stipends paid to
   residents participating in accredited graduate medical programs at the
   Mayo Foundation and University of Minnesota qualified for the
   exception.