The 7th Circuit Court of Appeals has now joined the 11th Circuit holding that the statutory student exception from FICA tax does not categorically exclude medical residents as "students" potentially eligible for exemption from payment of FICA taxes.
See: U.S. vs Mount Sinai Medical Center (11th Cir. 5/11/07)
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Univ. of Chicago Hospitals vs U.S. (7th Cir. 9/23/08)
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