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Mayo Foundation v. United States
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Mayo Foundation for Medical Education and Research, et al.
v. United States |
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Question Presented: Whether the Treasury Department can categorically exclude all medical residents and other fulltime employees from the definition of "student" in 26 U.S.C. ยง 3121(b)(10), which exempts from Social Security taxes "service performed in the employ of a school, college, or university" by a "student who is enrolled and regularly attending classes at such school, college, or university." Question:Can the Treasury Department categorically exclude all medical residents who meet the FICA definition of student and who would be subject to the FICA student exemption? Note:JUSTICE KAGAN TOOK NO PART |
Mayo Foundation v. United States |
| Holding: affirmed |
| Vote: 8-0 |
| Recused: who |
| 1 | Mayo Foundation v. United States Oral Argument Transcript (HTML) |
| 2 | Mayo Foundation v. United States Oral Argument Audio |
| 3 | Mayo Foundation v. United States Oral Argument Audio |
| 4 | Mayo Foundation v. United States Oral Argument Audio |
| 5 | Opinion in Mayo Foundation v. United States |
| 6 | Opinion in Mayo Foundation v. United States |
| 7 | Mayo Foundation v. United States Oral Argument Transcript (HTML) |
| Additional documents for this case are pending review. | |