{"argument_date":"2010-11-08T00:00:00Z","arguments":[{"argument_date":"2010-11-08T00:00:00Z","heading":"What happened at the argument","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2010","official_transcript_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","paragraphs":["Theodore Olson argued Congress exempted student wages from Social Security taxes.","Olson stated residents are enrolled and regularly attending classes.","Justice Sotomayor questioned if unsupervised patient care negates student status.","Justice Ginsburg asked if all resident programs are conducted in schools."],"reargument":false,"sequence":1,"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 24, lines 25-19","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 24, lines 25-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 3, lines 19-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 41-43","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 3, lines 41-43"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 3, lines 7-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 13-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 4, lines 13-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 31-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 4, lines 31-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 33-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 5, lines 33-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 23-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 6, lines 23-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 45-3","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 6, lines 45-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 9-19","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 6, lines 9-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 25-35","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 7, lines 25-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 45-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 7, lines 45-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 7-9","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 7, lines 7-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 31-35","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 8, lines 31-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 27-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 9, lines 27-31"}]}],"caption":"Mayo Foundation for Medical Ed. and Research v. United States","case_history":[{"changed_at":"2026-08-29T20:06:35.844402Z","explanation":"An official oral-argument transcript was verified.","status":"argued"}],"case_status":"argued","dek":"Mayo Foundation seeks to exempt medical residents from Social Security taxes. The government argues these workers are employees, not students.","dek_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 24, lines 25-19","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 24, lines 25-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 3, lines 19-39"}],"dispositions":[],"latest_court_document_date":"2010-11-08T00:00:00Z","maturity":"official_transcript","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2010","official_disposition_urls":[],"official_docket_url":"https://www.supremecourt.gov/docket/docketfiles/html/public/09-837.html","primary_docket":"09-837","revisions":[{"correction_note":"Rewritten to the concise citizen-facing editorial standard.","created_at":"2026-08-31T00:53:31.611574Z","maturity":"official_transcript","revision_number":1},{"correction_note":"Migrated to the dated official Court activity contract without model use.","created_at":"2026-09-05T03:22:24Z","maturity":"official_transcript","revision_number":2}],"schema_version":"1.1","sections":[{"heading":"What this case is about","paragraphs":["Mayo Foundation wants to avoid paying Social Security taxes for its medical residents. The United States government argues these workers are employees, not students."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 24, lines 25-19","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 24, lines 25-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 3, lines 19-39"}]},{"heading":"How the case got here","paragraphs":["The Supreme Court heard oral argument in this case on November 8, 2010."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 3, lines 7-17"}]},{"heading":"What each side wants","paragraphs":["Mayo Foundation wants to exclude medical residents from Social Security taxes.","The United States wants to collect Social Security taxes from medical residents."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 24, lines 25-19","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 24, lines 25-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 3, lines 19-39"}]},{"heading":"What each side says","paragraphs":["Mayo Foundation argues residents are students enrolled in educational programs.","The United States argues residents are employees performing professional medical duties."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 24, lines 25-19","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 24, lines 25-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 3, lines 19-39"}]},{"heading":"What the justices asked","paragraphs":["Justice Sotomayor asked if unsupervised work disqualifies a worker as a student.","Justice Ginsburg asked if all resident programs occur in schools."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 41-43","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 3, lines 41-43"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 13-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 4, lines 13-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 31-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 4, lines 31-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 33-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 5, lines 33-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 23-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 6, lines 23-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 45-3","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 6, lines 45-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 9-19","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 6, lines 9-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 25-35","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 7, lines 25-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 45-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 7, lines 45-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 7-9","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 7, lines 7-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 31-35","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 8, lines 31-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 27-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 9, lines 27-31"}]},{"heading":"Why it matters","paragraphs":["This case defines the boundary between student and employee status. It determines which workers pay Social Security taxes. It affects tax obligations for educational institutions and their staff."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 24, lines 25-19","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 24, lines 25-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 3, lines 19-39"}]},{"heading":"What happens next","paragraphs":["This article currently covers the argument record. Use the official docket link for later case activity."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 41-43","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 3, lines 41-43"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 3, lines 7-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 13-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 4, lines 13-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 31-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 4, lines 31-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 33-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 5, lines 33-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 23-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 6, lines 23-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 45-3","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 6, lines 45-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 9-19","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 6, lines 9-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 25-35","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 7, lines 25-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 45-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 7, lines 45-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 7-9","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 7, lines 7-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 31-35","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 8, lines 31-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 27-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 9, lines 27-31"}]}],"slug":"2010-09-837-mayo-foundation-for-medical-ed-and-research-v-united-states","term":"2010","title":"Do medical residents qualify for the student tax exemption?","title_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 24, lines 25-19","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 24, lines 25-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2010/09-837.pdf","page_label":"file page 3, lines 19-39"}],"topics":[],"undated_disposition_date_fallback":null,"updated_at":"2026-09-05T03:22:24Z"}