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Mayo Found. for Med. Educ. & Rsrch. v. US, 09–837

In an action asserting that certain Treasury Department regulations, which provided that the services of a full-time employee -- which included an employee normally scheduled to work 40 hours or more per week-- were not incident to and for the purpose of pursuing a course of study, and thus not exempt from the Federal Insurance Contributions Act, were invalid, the Eighth Circuit's order reversing judgment for plaintiff is affirmed where the Treasury Department's full-time employee rule was a reasonable construction of 26 U.S.C. section 3121(b)(10).

Appellate Information

  • Decided 01/11/2011
  • Published 01/11/2011


  • John Roberts


  • United States Supreme Court