Mayo Foundation v. United States (2010)
- Docket
- 09-837
- Decided
- 2010-01-01
Summary
Question: Can the Treasury Department categorically exclude all medical residents who meet the FICA definition of student and who would be subject to the FICA student exemption? Conclusion: Yes. Chief Justice John G. Roberts, Jr. writing for a unanimous Court, upheld 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. Justice Elena Kagan did not take part in the decision.