Mark Churchill and Karla Palmer are quoted, and Erika Pont is mentioned, in an April 15 Miami Daily Business Review article dealing with the Firm's defense of Mount Sinai Medical Center in a federal court tax controversy. The issue concerns IRS efforts to collect FICA taxes from medical interns and residents at the Miami Beach, FL hospital; the contention is that, as students, they are exempt from FICA. Ms. Palmer called the case "a hot issue" and noted that it "has more of a human element than most tax cases because it deals with what students do on a daily basis." Ms. Palmer added that the interns and residents are students for whom "the patient's bedside is the classroom." Mr. Churchill reinforced that view, saying that the IRS position on taxing residents is "a myopic view that sees participant and patient care as somehow at its root anti-student."