Supreme Court denies tax exemption for medical residents

[JURIST] The US Supreme Court [official website] on Tuesday ruled [opinion, PDF] 8-0 in Mayo Foundation for Medical Research v. United States [SCOTUSblog backgrounder] that medical residents are not classified as students for the purpose of federal tax exemption. The Mayo Foundation for Medical Education and Research [official website] had sought to exempt stipends paid to doctors during the residency portion of their medical training from the taxes on wages for employees required by the Federal Insurance Contributions Act (FICA)…