Legal Opinion
Mayo Foundation for Medical Education & Research v. United States
Supreme Court of the United States
Decided January 11, 2011No. 09-837PublishedCited by 1 opinion
1Opinion of the Court 1
OPINION OF THE COURT
[562 U.S. 47]
2Opinion of the Court · RobertsChief Justice Roberts
Nearly all Americans who work for wages pay taxes on those wages un*594der 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…
3Cases cited27 opinions
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4Cited by1 opinion
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