Decided
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 John Roberts on Jan 11, 2011. Chief Justice Roberts authored the opinion. Justice Kagan took no part in the consideration or decision of this case.
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)
Related Coverage
Dec 3, 2009Application (09A545) to extend the time to file a petition for a writ of certiorari from December 16, 2009 to February 1, 2010, submitted to Justice Alito.
Dec 7, 2009Application (09A545) granted by Justice Alito extending the time to file until January 15, 2010.
Jan 14, 2010Petition for a writ of certiorari filed. (Response due February 16, 2010)
Feb 5, 2010Consent to the filing of amicus briefs, in support of either party or of neither party, received from counsel for the petitioners.
Feb 12, 2010Order extending time to file response to petition to and including March 18, 2010.
Feb 16, 2010Brief amici curiae of Georgetown University, et al. filed.
Feb 16, 2010Brief amicus curiae of American Hospital Association filed.
Feb 16, 2010Brief amici curiae of Association of American Medical Colleges, et al. filed.
Feb 16, 2010Brief amicus curiae of Board of Trustees of the University of Illinois filed.
Mar 10, 2010Order further extending time to file response to petition to and including April 19, 2010.
Apr 19, 2010Brief of respondent United States in opposition filed.
May 3, 2010Reply of petitioners Mayo Foundation for Medical Education and Research, et al. filed.
May 4, 2010DISTRIBUTED for Conference of May 20, 2010.
May 24, 2010DISTRIBUTED for Conference of May 27, 2010.
Jun 1, 2010Petition GRANTED.
Jun 18, 2010The time within which to file the joint appendix and petitioners' brief on the merits is extended to and including August 6, 2010.
Jun 18, 2010The time within which to file respondent's brief on the merits is extended to and including September 27, 2010.
Jul 29, 2010Consent to the filing of amicus briefs, in support of either party or of neither party, received from counsel for the petitioner.
Aug 6, 2010Consent to the filing of amicus briefs, in support of either party or of neither party, received from counsel for the respondent.
Aug 6, 2010Joint appendix filed. (Statement of costs filed)
Aug 6, 2010Brief of petitioners Mayo Foundation for Medical Education and Research, et al. filed.
Aug 13, 2010Brief amici curiae of Association of American Medical Colleges, et al. filed.
Aug 13, 2010Brief amici curiae of BJC Healthcare, et al. filed.
Aug 13, 2010Brief amicus curiae of American Hospital Association filed. (Distributed)
Aug 13, 2010Brief amicus curiae of University of Texas System filed. (Distributed)
Aug 13, 2010Brief amicus curiae of Loyola University Medical Center filed. (Distributed)
Aug 13, 2010Brief amici curiae of University of Alabama at Birmingham, et al. filed. (Distributed)
Aug 13, 2010Brief amicus curiae of Professor Carlton Smith filed. (Distributed)
Aug 16, 2010CIRCULATED.
Aug 24, 2010SET FOR ARGUMENT ON MONDAY November 8, 2010.
Sep 7, 2010Justice Kagan is recused in this case.
Sep 23, 2010Record received from U.S.C.A. for 8th Circuit. (1 box)
Sep 27, 2010Brief of respondent United States filed. (Distributed)
Oct 4, 2010Brief amicus curiae of Doctors Council S.E.I.U. filed. (Distributed)
Oct 4, 2010Brief amicus curiae of Professor Kristin E. Hickman filed. (Distributed)
Oct 4, 2010Brief amici curiae of Committee of Interns and Residents and American Medical Student Association filed.
Oct 20, 2010Record received from U.S.D.C. for the District of Minnesota (DMV) (1 (box)
Oct 27, 2010Reply of petitioners Mayo Foundation for Medical Education and Research, et al. filed. (Distributed)
Nov 8, 2010Argued. For petitioners: Theodore B. Olson, Washington, D. C. For respondent: Matthew D. Roberts, Assistant to the Solicitor General, Department of Justice, Washington, D. C.
Jan 11, 2011Adjudged to be AFFIRMED. Roberts, C. J., delivered the opinion of the Court, in which all other Members joined, except Kagan, J., who took no part in the consideration or decision of the case.
Feb 14, 2011JUDGMENT ISSUED.
Recommended Citation: Mayo Foundation for Medical Education and Research v. United States, SCOTUSblog, https://www.scotusblog.com/cases/mayo-foundation-for-medical-education-and-research-v-united-states/