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Mayo Foundation v. United States

Docket No.: 09-837
Certiorari Granted: 06/01/10
Argued: November 8, 2010
Decided: 01/11/11

Topics:

Fair Labor Standards Act, Internal Revenue Code, Natural Resources, Social Security Act, Title VII, judicial review

PartyNames: Mayo Foundation for Medical Education and Research, et al. v. United States
Petitioner: Mayo Foundation for Medical Education and Research, et al.
Respondent: United States

Court Below: United States Court of Appeals for the Eighth Circuit
Citation: 568 F.3d 675
Supreme Court Docket

Mayo Foundation for Medical Education and Research, et al.
v.
United States
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
ORAL ARGUMENT

11/08/10

Listen to Oral Argument in Mayo Foundation v. United States
Holding: affirmed
Vote: 8-0
Recused: who
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