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Mayo Foundation for Medical Education and Research v. United States

Docket No. Op. Below Argument Opinion Vote Author Term
09-837 8th Cir. Nov 8, 2010
Tr.Aud.
Jan 11, 2011 8-0 Roberts OT 2010

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

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

Judgment: Affirmed, 8-0 , in an opinion by Chief Justice Roberts on January 11, 2011. Chief Justice Roberts authored the opinion. Justice Kagan took no part in the consideration or decision of this case.

SCOTUSblog Coverage

Briefs and Documents

Merits Briefs

Amicus Briefs

Certiorari-Stage Documents

  • Opinion below (8th Circuit)
  • Petition for certiorari (unavailable)
  • Brief in opposition (unavailable)
  • Petitioners’ reply (unavailable)
  • Amicus brief of Georgetown University et al. (unavailable)
  • Amicus brief of the Board of Trustees of the University of Illinois (unavailable)
  • Amicus brief of the Association of American Medical Colleges (unavailable)
  • Amicus brief of the American Hospital Association (unavailable)

 
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