Judge Orders Refund for U. of Minnesota.

UNIVERSITY of Minnesota ; UNITED States. Internal Revenue Service

The article discusses a court case wherein the U.S. Internal Revenue Service (IRS) was ordered to refund Social Security and Medicare taxes levied on the University of Minnesota. Judge Richard H. Kyle of the U.S. district court for Minnesota decided that students in medical residency at the teaching-hospital at the University of Minnesota could claim student exemptions from payroll taxes. The IRS had claimed that medical residents were employees of the hospital.