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High court to decide whether medical residents are eligible for student tax break

NEWS IN BRIEF — Posted June 14, 2010

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The U.S. Supreme Court will determine if a federal tax regulation prevents medical residents from claiming a student exemption.

The Mayo Foundation for Medical Education and Research, and the University of Minnesota sued the government, seeking a refund of the taxes they paid on behalf of medical residents enrolled in their programs. They argued that doctors-in-training are considered students eligible for a tax break.

Despite a win in a lower court, the 8th U.S. Circuit Court of Appeals reversed, saying a 2005 amendment to an Internal Revenue Service rule precluded students who work 40 or more hours per week from tax exemption, thus excluding residents.

The Mayo foundation and the university appealed, and the high court in June agreed to take up the issue. Oral arguments have not been scheduled.

Note: This item originally appeared at http://www.ama-assn.org/amednews/2010/06/14/prbf0614.htm.

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