Legal Opinion
Mayo Foundation for Medical Education & Research v. United States
Court of Appeals for the Eighth Circuit
Decided June 12, 2009No. 07-3242, 08-2193PublishedCited by 16 opinions
1Opinion of the Court
LOKEN, Chief Judge.
“Residents” participating in accredited graduate medical education programs receive substantial payments (called stipends) from the Mayo Foundation for Medical Education and Research (“Mayo”) and the University of Minnesota (the “University”) for medical and patient care services provided by the residents at affiliated and unaffiliated hospitals and clinics. The difficult issue in these cases is whether these payments qualify for the student exception to Federal Insurance Contributions Act (“FICA”) taxes imposed on employers and employees. See 26 U.S.C. § 3121(b)(10). The…
2Cases cited24 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- National Cable & Telecommunications Assn. v. Brand X Internet ServicesSupreme Court of the United States · 2005
- United States v. CorrellSupreme Court of the United States · 1967
- Bingler v. JohnsonSupreme Court of the United States · 1969
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
19 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Bobadilla v. HolderCourt of Appeals for the Eighth Circuit · 2012
- Craig Coates v. Dassault Falcon Jet CorpCourt of Appeals for the Eighth Circuit · 2020
- Mayo Foundation for Medical Education & Research v. United StatesSupreme Court of the United States · 2011
- Northshore Mining Company v. Secretary of LaborCourt of Appeals for the Eighth Circuit · 2013
- Thompson Truck & Trailer, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 2018
11 more not listed; retrieve them via the Exa API.