U.S. Supreme Court: Medical Residents are Employees Subject to FICA Withholding

A unanimous United States Supreme Court (8-0) rules that medical residents are employees, not students, and therefore are subject to FICA withholding. Chevron deference applies to Treasury Regulations rather than the standard set forth in National Muffler.

Mayo Foundation v. United States, No. 09-837 (January 11, 2011)