Mayo Found. for Med. Educ. & Research v. United States, 2011 U.S. LEXIS 609 (U.S. Jan. 11, 2011)

Mayo asserted that its medical residents were exempt from Federal Insurance Contributions Act (FICA) taxes under I.R.C. § 3121(b)(10) and that 26 C.F.R. § 31.3121(b)(1)-2(d)(3)(iii), the Treasury Department's (TD) Full-time Employee Rule, was invalid. I.R.C. § 3121(b)(10) did not...

Mayo Found. for Med. Educ. & Research v. United States, 2011 U.S. LEXIS 609 (U.S. Jan. 11, 2011)

Mayo asserted that its medical residents were exempt from Federal Insurance Contributions Act (FICA) taxes under I.R.C. § 3121(b)(10) and that 26 C.F.R. § 31.3121(b)(1)-2(d)(3)(iii), the Treasury Department's (TD) Full-time Employee Rule, was invalid. I.R.C. § 3121(b)(10) did not...