Legal Opinion
Mayo Foundation for Medical Education & Research v. United States
Supreme Court of the United States
Decided January 11, 2011No. 09-837PublishedCited by 13 opinions
1Opinion of the CourtChief Justice Roberts
Nearly all Americans who work for wages pay taxes on those wages under the Federal Insurance Contributions Act (FICA), which Congress enacted to collect funds for Social Security. The question presented in this case is whether doctors who serve as medical residents are properly viewed as “student[s]” whose service Congress has exempted from FICA taxes under 26 U. S. C. § 3121(b)(10).
I
A
Most doctors who graduate from medical school in the United States pursue additional education in a specialty to become board certified to practice in that field. Petitioners Mayo Foundation for Medical…
2Cases cited26 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- United States v. Mead Corp.Supreme Court of the United States · 2001
- National Cable & Telecommunications Assn. v. Brand X Internet ServicesSupreme Court of the United States · 2005
- United States v. BoyleSupreme Court of the United States · 1985
- Dickinson v. ZurkoSupreme Court of the United States · 1999
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3Cited by13 opinions
- BNSF Railway Company v. United StatesCourt of Appeals for the Fifth Circuit · 2015
- City of Portland v. United StatesCourt of Appeals for the Ninth Circuit · 2020
- Dickow v. United StatesCourt of Appeals for the First Circuit · 2011
- Medical College of Wisconsin Affiliated Hospitals, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 2017
- New York and Presbyterian Hospital v. United StatesUnited States Court of Federal Claims · 2016
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