Mayo Foundation for Medical Education and Research v. United States

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.

Briefs and Documents

Merits Briefs

• Brief for Petitioners Mayo Foundation for Medical Education and Research, Mayo Clinic, and Regents of the University of Minnesota
• Brief for Respondent United States of America
• Reply Brief for Petitioners Mayo Foundation for Medical Education and Research, Mayo Clinic, and Regents of the University of Minnesota

Amicus Briefs

• Brief for Loyola University Medical Center in Support of Petitioners
• Brief for the Association of American Medical Colleges, the American Council on Education, the Association of American Universities, Association of Public and Land-Grant Universities, American Osteopathic Association, and the American Association of Colleges of Osteopathic Medicine in Support of Petitioners
• Brief for American Hospital Association in Support of Petitioners
• Brief for Tax Professor Carlton M. Smith in Support of Petitioners
• Brief for the University of Texas System in Support of Petitioners
• Brief for the University of Alabama at Birmingham, University of Arkansas, Boston Medical Center, Brigham and Women’s Hospital University of Chicago Medical Center, Christiana Care Health Services, Cleveland Clinic Foundation, Dartmouth-Hitchcock Medical Center, Emory University, Franklin Square Hospital, George Washington University, Georgetown University Hospital, Good Samaritan Hospital, Harbor Hospital, Johns Hopkins University, McGaw Medical Center of Northwestern University, Maine Medical Center, Massachusetts General Hospital, Michigan State University, Montefiore Medical Center, Mount Sinai School of Medicine/Mount Sinai Hospital, National Rehabilitation Hospital, New York Medical College, New York University School of Medicine, University of North Dakota, University of Pittsburgh Medical Center, University of Rochester, Saint Louis University, University of Southern California, Medical University of South Carolina, Spaulding Rehabilitation Hospital, Stanford University, Thomas Jefferson University, Union Memorial Hospital, Vanderbilt University, Washington Hospital Center, and Yale-New Haven Hospital in Support of Petitioners
• Brief for BJC Health Care, Capital Area Health Consortium, INC., Henry Ford Health System, Memorial Sloankettering Cancer Center, and Oregon Health & Science University in Support of Petitioners
• Brief for the Committee of Interns and Residents and the American Medical Student Association in Support of Respondent
• Brief for Professor Kristin Hickman in Support of Respondent
• Brief for Doctor’s Council S.E.I.U. in Support of Respondent

Certiorari-Stage Documents

• Opinion below (8th Circuit)
• Petition for certiorari (unavailable)
• Brief in opposition (unavailable)
• Petitioners’ reply (unavailable)
• Amicus brief of Georgetown University et al. (unavailable)
• Amicus brief of the Board of Trustees of the University of Illinois (unavailable)
• Amicus brief of the Association of American Medical Colleges (unavailable)
• Amicus brief of the American Hospital Association (unavailable)