Mayo Foundation for Medical Education and Research v. United States
562 U.S. 44 · Decided January 11, 2011 · Supreme Court of the United States
At a glance
Mayo Foundation for Medical Education and Research v. United States was decided on January 11, 2011 unanimously (8–0). The Court affirmed the lower court's decision. Chief Justice John G. Roberts Jr. wrote the opinion of the Court. SCDB classifies its main issue as “Federal taxation of gifts and business expenses” in the Federal Taxation area.
Read the opinion
Case details
- Citations
- 562 U.S. 44 · 131 S. Ct. 704 · 178 L. Ed. 2d 588 · 2011 U.S. LEXIS 609
- Docket number
- 09-837
- Decided
- January 11, 2011
- Argued
- November 8, 2010
- Court era
- Roberts Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 8–0 (unanimous)
- Majority opinion
- John G. Roberts Jr.
- Opinion assigned by
- John G. Roberts Jr.
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation of gifts and business expenses
- Issue area
- Federal Taxation
- Legal provision
- Social Security Act
- Type of law
- Federal statute
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Antonin Scalia | Majority | |
| Justice Anthony M. Kennedy | Majority | |
| Justice Clarence Thomas | Majority | |
| Justice Ruth Bader Ginsburg | Majority | |
| Justice Stephen G. Breyer | Majority | |
| Chief Justice John G. Roberts Jr. | Majority | Wrote an opinion |
| Justice Samuel A. Alito Jr. | Majority | |
| Justice Sonia Sotomayor | Majority |
Did not participate: Elena Kagan.
Full case caption
Mayo Foundation for Medical Education and Research, et Al., Petitioners v. United States
SCDB identifiers: case 2010-006, docket 2010-006-01.
Related decisions
Other cases on “Federal taxation of gifts and business expenses”
- United States v. Abel Cosmo Galletti
- Commissioner of Internal Revenue v. Estate of Otis C. Hubert
- United States v. John O. Irvine and First Trust National Association
- Commissioner of Internal Revenue v. Nader E. Soliman
- Indopco, Inc. v. Commissioner of Internal Revenue.
- Davis et Ux. v. United States
Cases on the same legal provision: Social Security Act
- Michael J. Astrue v. Karen K. Capato
- Jo Anne B. Barnhart v. Pauline Thomas
- Washington State Department of Social and Health Services v. Guardianship Estate of Danny Keffeler
- Culbertson v. Berryhill
- Biestek v. Berryhill
- Smith v. Berryhill
Source: Supreme Court Database, 2026 Release 01 (data file dated September 8, 2026). Imported into CaseTrail November 5, 2026. Coverage: decisions from the 1946 through 2025 Terms. Methodology · Report an error