Mayo Foundation for Medical Education and Research v. United States

Docket No.
Op. Below
Argument
Nov 8, 2010
Tr.Aud.
Opinion
Vote
8-0
Author
Roberts
Term

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.

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