Tags: Case, Legal Case, Supreme Court Of The United States Case, Unit Of Work.

Mayo Foundation v. United States 562 U.S. ___ (2011) is a United States Supreme Court case in which the Court upheld a Treasury Department regulation on the grounds that the courts should defer to government agencies in tax cases in absence of an unreasonable decision on the part of the agency.Under the Federal Insurance Contributions Act (FICA) students and their educational employers are exempted from paying Social Security taxes.

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