For those of you who continue to have an interest on how medical
residents are treated (a never ending story) for purposes of the
Social Security Act, the 6th Circuit has been heard from in USA
vs Detroit Medical Center:
http://caselaw.lp.findlaw.com/data2/...th/071602p.pdf

The interesting part starts on page 9 of the decision in a
discussion of the student exemption to FICA. The court takes
exception to the government's argument that all medical residents
are per se not students.

Quoting:

To determine whether the doctors in Detroit Medical’s residency
program are students, we thus need to know what the residents in
the program do and under what circumstances. Yet throughout this
case and in related cases in other jurisdictions, the
government has taken the position that this kind of fact
development plays no role in the inquiry. See Mount Sinai,
supra; University of Chicago Hosp. v. United States, 545 F.3d
564 (7th Cir. Sept. 23, 2008). As the government sees the issue,
all residents in all medical residencies are not students—that as
a per se matter a resident can never be a student.

While the meaning of “student” indeed is a legal issue, the
question whether residents at the Detroit Medical Center come
within the term is not.

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