ISBN: | 978-5-5106-3665-9 |
High Quality Content by WIKIPEDIA articles! Mayo Foundation v. United States, 562 U.S. ___ (2011), was a decision by the Supreme Court of the United States involving the exemption of students and their educational employers from paying Social Security taxes under the Federal Insurance Contributions Act (FICA). The Court upheld a regulation that made those working at least 40 hours a week categorically ineligible for the student exemption.