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- Mayo_Foundation_v._United_States abstract "Mayo Foundation v. United States, 562 U.S. ___ (2011), is a United States Supreme Court case in which the Court upheld a Treasury Department regulation on the grounds that the courts should defer to government agencies in tax cases in absence of an unreasonable decision on the part of the agency.Under the Federal Insurance Contributions Act (FICA), students and their educational employers are exempted from paying Social Security taxes. The Treasury Department issued a regulation in 2004, declaring those who worked more than 40 hours a week were ineligible for such an exemption. The Mayo Foundation filed suit to challenge the regulation and for a refund of the taxes it had paid on its medical residents—recently graduated physicians who work more than full-time providing patient care, but who often have only a limited license to practice medicine and are still considered students by the medical profession. The District Court ruled for the Mayo Foundation and struck the regulation, but was reversed by the Court of Appeals.The Supreme Court ruled unanimously to uphold the regulation as within the Treasury Department's statutory authority to issue and as a reasonable construction of FICA. The Court clarified that the deferential standard of Chevron U.S.A., Inc. v. Natural Resources Defense Council, Inc. (1984) applied, notwithstanding prior Court rulings that had adopted a more stringent standard to tax regulations. Applying Chevron, the Court first found that Congress had left the matter to the agency because the statute was silent on the definition of "student" and its applicability to medical residents specifically. Second, the Court found that the regulation was a reasonable interpretation of the statute, and that its clear line helped distinguish workers who study and students who work, simplified enforcement, and furthered the broad coverage of Social Security.".
- Mayo_Foundation_v._United_States wikiPageExternalLink 26cfr31.3121%28b%29%2810%29-2.pdf.
- Mayo_Foundation_v._United_States wikiPageID "30512909".
- Mayo_Foundation_v._United_States wikiPageRevisionID "604711139".
- Mayo_Foundation_v._United_States arguedate "--11-08".
- Mayo_Foundation_v._United_States argueyear "2010".
- Mayo_Foundation_v._United_States decidedate "--01-11".
- Mayo_Foundation_v._United_States decideyear "2011".
- Mayo_Foundation_v._United_States docket "9".
- Mayo_Foundation_v._United_States fullname "Mayo Foundation for Medical Education and Research; Mayo Clinic; and Regents of the University of Minnesota v. United States".
- Mayo_Foundation_v._United_States hasPhotoCollection Mayo_Foundation_v._United_States.
- Mayo_Foundation_v._United_States holding "The Treasury Department's regulation, 26 C.F.R §31.3121– 2, providing that student employees working at least full-time are categorically ineligible for the student exemption from Social Security taxes codified at 26 U.S.C. §3121, is a reasonable construction of that statute. Eighth Circuit affirmed.".
- Mayo_Foundation_v._United_States joinmajority "Scalia, Kennedy, Thomas, Ginsburg, Breyer, Alito, Sotomayor".
- Mayo_Foundation_v._United_States lawsapplied "; 26 C.F.R §31.3121(b)(10)– 2(d)(3)(iii)".
- Mayo_Foundation_v._United_States litigants "Mayo Foundation for Medical Education and Research, et al. v. United States".
- Mayo_Foundation_v._United_States majority "Roberts".
- Mayo_Foundation_v._United_States notparticipating "Kagan".
- Mayo_Foundation_v._United_States parallelcitations "17280.0".
- Mayo_Foundation_v._United_States prior "25920.0".
- Mayo_Foundation_v._United_States scotus "2010".
- Mayo_Foundation_v._United_States uspage "___".
- Mayo_Foundation_v._United_States usvol "562".
- Mayo_Foundation_v._United_States subject Category:2011_in_United_States_case_law.
- Mayo_Foundation_v._United_States subject Category:Mayo_Clinic.
- Mayo_Foundation_v._United_States subject Category:Medical_education_in_the_United_States.
- Mayo_Foundation_v._United_States subject Category:Social_Security_(United_States).
- Mayo_Foundation_v._United_States subject Category:United_States_Supreme_Court_cases.
- Mayo_Foundation_v._United_States subject Category:United_States_taxation_and_revenue_case_law.
- Mayo_Foundation_v._United_States type Case.
- Mayo_Foundation_v._United_States type LegalCase.
- Mayo_Foundation_v._United_States type SupremeCourtOfTheUnitedStatesCase.
- Mayo_Foundation_v._United_States type UnitOfWork.
- Mayo_Foundation_v._United_States type Situation.
- Mayo_Foundation_v._United_States comment "Mayo Foundation v. United States, 562 U.S. ___ (2011), is a United States Supreme Court case in which the Court upheld a Treasury Department regulation on the grounds that the courts should defer to government agencies in tax cases in absence of an unreasonable decision on the part of the agency.Under the Federal Insurance Contributions Act (FICA), students and their educational employers are exempted from paying Social Security taxes.".
- Mayo_Foundation_v._United_States label "Mayo Foundation v. United States".
- Mayo_Foundation_v._United_States sameAs m.0g9yxd7.
- Mayo_Foundation_v._United_States sameAs Q6797513.
- Mayo_Foundation_v._United_States sameAs Q6797513.
- Mayo_Foundation_v._United_States wasDerivedFrom Mayo_Foundation_v._United_States?oldid=604711139.
- Mayo_Foundation_v._United_States isPrimaryTopicOf Mayo_Foundation_v._United_States.
- Mayo_Foundation_v._United_States name "Mayo Foundation for Medical Education and Research; Mayo Clinic; and Regents of the University of Minnesota v. United States".