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

973141P.pdf   07/06/1998  State of Minnesota  v.  Kenneth S. Apfel
   U.S. Court of Appeals Case No:  97-3141
   District of Minnesota   
Social Security; Medical School residents' stipends were not subject to social security tax; residents were students for purpose of social security agreement with the commissioner and were excluded.