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Today’s opinions

The Court released two opinions this morning in Ransom v. FIA Card Services and Mayo Foundation v. United States.

In Ransom v. FIA Card Services (09-907), the Court affirms the decision below in Justice Kagan’s first opinion.  The vote is 8-1, with only Justice Scalia dissenting.

  • Holding:  A debtor in bankruptcy who does not make loan or lease payments may not take the deduction that is otherwise available for ownership of an auto.

In Mayo Foundation v. United States (09-837), the Court affirms the decision below in a unanimous opinion by the Chief Justice.   (Justice Kagan did not take part in the decision.)

  • Holding: The Treasury Department’s rule that treats medical residents as full-time employees, and therefore not exempt from payroll taxes, is a valid interpretation of federal law.

The full texts of both decisions are below.

Opinion 09-907

Opinion 09-837

Recommended Citation: Adam Schlossman, Today’s opinions, SCOTUSblog (Jan. 11, 2011, 11:15 AM), https://www.scotusblog.com/2011/01/todays-opinions-55/