Judges Appear Reluctant on Medical Residents Tax Issue


Several Supreme Court judges appeared reluctant to reverse the IRS decision to have medical residents pay Social Security tax. The issue stems from the dilemma of whether medical residents who are undergoing their training in teaching hospitals are considered employees of the hospital or students in their medical courses. The medical residents are given allowances and residency facilities during the period of their training.

The lawyer for the Mayo Clinic on this matter, Theodore B. Olsen, put forth his contention that medical students are not employees because they attend lectures, do laboratory work and spend most of their time studying and therefore should be considered students. Olsen urged the judges to reject the IRS requirement as arbitrary.

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