October Term 2010 · Docket 09-837
Do medical residents qualify for the student tax exemption?
Mayo Foundation seeks to exempt medical residents from Social Security taxes. The government argues these workers are employees, not students.
Verified source milestones
- — An official oral-argument transcript was verified.
The arguments, in order
This case may have been argued more than once. Each entry below uses that session's official transcript. Later arguments do not erase earlier ones.
Argument 1 ·
What happened at the argument
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.
Read the official transcript for this argument · Official argument details
Sources used for this argument breakdown
- Official Supreme Court Transcript — file page 24, lines 25-19 — Transcript, file page 24, lines 25-19
- Official Supreme Court Transcript — file page 3, lines 19-39 — Transcript, file page 3, lines 19-39
- Official Supreme Court Transcript — file page 3, lines 41-43 — Transcript, file page 3, lines 41-43
- Official Supreme Court Transcript — file page 3, lines 7-17 — Transcript, file page 3, lines 7-17
- Official Supreme Court Transcript — file page 4, lines 13-21 — Transcript, file page 4, lines 13-21
- Official Supreme Court Transcript — file page 4, lines 31-39 — Transcript, file page 4, lines 31-39
- Official Supreme Court Transcript — file page 5, lines 33-39 — Transcript, file page 5, lines 33-39
- Official Supreme Court Transcript — file page 6, lines 23-31 — Transcript, file page 6, lines 23-31
- Official Supreme Court Transcript — file page 6, lines 45-3 — Transcript, file page 6, lines 45-3
- Official Supreme Court Transcript — file page 6, lines 9-19 — Transcript, file page 6, lines 9-19
- Official Supreme Court Transcript — file page 7, lines 25-35 — Transcript, file page 7, lines 25-35
- Official Supreme Court Transcript — file page 7, lines 45-49 — Transcript, file page 7, lines 45-49
- Official Supreme Court Transcript — file page 7, lines 7-9 — Transcript, file page 7, lines 7-9
- Official Supreme Court Transcript — file page 8, lines 31-35 — Transcript, file page 8, lines 31-35
- Official Supreme Court Transcript — file page 9, lines 27-31 — Transcript, file page 9, lines 27-31
A citizen's guide to the whole case
What this case is about
Mayo Foundation wants to avoid paying Social Security taxes for its medical residents. The United States government argues these workers are employees, not students.
Official sources for this section
- Official Supreme Court Transcript — file page 24, lines 25-19 — Transcript, file page 24, lines 25-19
- Official Supreme Court Transcript — file page 3, lines 19-39 — Transcript, file page 3, lines 19-39
How the case got here
The Supreme Court heard oral argument in this case on November 8, 2010.
Official sources for this section
- Official Supreme Court Transcript — file page 3, lines 7-17 — Transcript, file page 3, lines 7-17
What each side wants
Mayo Foundation wants to exclude medical residents from Social Security taxes.
The United States wants to collect Social Security taxes from medical residents.
Official sources for this section
- Official Supreme Court Transcript — file page 24, lines 25-19 — Transcript, file page 24, lines 25-19
- Official Supreme Court Transcript — file page 3, lines 19-39 — Transcript, file page 3, lines 19-39
What each side says
Mayo Foundation argues residents are students enrolled in educational programs.
The United States argues residents are employees performing professional medical duties.
Official sources for this section
- Official Supreme Court Transcript — file page 24, lines 25-19 — Transcript, file page 24, lines 25-19
- Official Supreme Court Transcript — file page 3, lines 19-39 — Transcript, file page 3, lines 19-39
What the justices asked
Justice Sotomayor asked if unsupervised work disqualifies a worker as a student.
Justice Ginsburg asked if all resident programs occur in schools.
Official sources for this section
- Official Supreme Court Transcript — file page 3, lines 41-43 — Transcript, file page 3, lines 41-43
- Official Supreme Court Transcript — file page 4, lines 13-21 — Transcript, file page 4, lines 13-21
- Official Supreme Court Transcript — file page 4, lines 31-39 — Transcript, file page 4, lines 31-39
- Official Supreme Court Transcript — file page 5, lines 33-39 — Transcript, file page 5, lines 33-39
- Official Supreme Court Transcript — file page 6, lines 23-31 — Transcript, file page 6, lines 23-31
- Official Supreme Court Transcript — file page 6, lines 45-3 — Transcript, file page 6, lines 45-3
- Official Supreme Court Transcript — file page 6, lines 9-19 — Transcript, file page 6, lines 9-19
- Official Supreme Court Transcript — file page 7, lines 25-35 — Transcript, file page 7, lines 25-35
- Official Supreme Court Transcript — file page 7, lines 45-49 — Transcript, file page 7, lines 45-49
- Official Supreme Court Transcript — file page 7, lines 7-9 — Transcript, file page 7, lines 7-9
- Official Supreme Court Transcript — file page 8, lines 31-35 — Transcript, file page 8, lines 31-35
- Official Supreme Court Transcript — file page 9, lines 27-31 — Transcript, file page 9, lines 27-31
Why it matters
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.
Official sources for this section
- Official Supreme Court Transcript — file page 24, lines 25-19 — Transcript, file page 24, lines 25-19
- Official Supreme Court Transcript — file page 3, lines 19-39 — Transcript, file page 3, lines 19-39
What happens next
This article currently covers the argument record. Use the official docket link for later case activity.
Official sources for this section
- Official Supreme Court Transcript — file page 3, lines 41-43 — Transcript, file page 3, lines 41-43
- Official Supreme Court Transcript — file page 3, lines 7-17 — Transcript, file page 3, lines 7-17
- Official Supreme Court Transcript — file page 4, lines 13-21 — Transcript, file page 4, lines 13-21
- Official Supreme Court Transcript — file page 4, lines 31-39 — Transcript, file page 4, lines 31-39
- Official Supreme Court Transcript — file page 5, lines 33-39 — Transcript, file page 5, lines 33-39
- Official Supreme Court Transcript — file page 6, lines 23-31 — Transcript, file page 6, lines 23-31
- Official Supreme Court Transcript — file page 6, lines 45-3 — Transcript, file page 6, lines 45-3
- Official Supreme Court Transcript — file page 6, lines 9-19 — Transcript, file page 6, lines 9-19
- Official Supreme Court Transcript — file page 7, lines 25-35 — Transcript, file page 7, lines 25-35
- Official Supreme Court Transcript — file page 7, lines 45-49 — Transcript, file page 7, lines 45-49
- Official Supreme Court Transcript — file page 7, lines 7-9 — Transcript, file page 7, lines 7-9
- Official Supreme Court Transcript — file page 8, lines 31-35 — Transcript, file page 8, lines 31-35
- Official Supreme Court Transcript — file page 9, lines 27-31 — Transcript, file page 9, lines 27-31
Official Court provenance
Official docket and case history · Official Supreme Court oral-argument detail page
Title and summary sources
- Official Supreme Court Transcript — file page 24, lines 25-19 — Transcript, file page 24, lines 25-19
- Official Supreme Court Transcript — file page 3, lines 19-39 — Transcript, file page 3, lines 19-39
- Official Supreme Court Transcript — file page 24, lines 25-19 — Transcript, file page 24, lines 25-19
- Official Supreme Court Transcript — file page 3, lines 19-39 — Transcript, file page 3, lines 19-39
Revision history
- Revision 1 · Official Transcript ·
Correction: Rewritten to the concise citizen-facing editorial standard.
- Revision 2 · Official Transcript ·
Correction: Migrated to the dated official Court activity contract without model use.