Mayo Foundation V. United States
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Mayo Foundation V. United States
''Mayo Foundation v. United States'', 562 U.S. 44 (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. The Treasury Department issued a regulation in 2004, declaring those who worked more than 40 hours a week were ineligible for such an exemption. The Mayo Foundation filed suit to challenge the regulation and for a refund of the taxes it had paid on its medical residents—recently graduated physicians who work more than full-time providing patient care, but who are still considered trainees by the medical profession. The District Court ruled for the Mayo Foundation and struck the regulation, but was reversed by the Court of Appeals. The Supr ...
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United States District Court For The District Of Minnesota
The United States District Court for the District of Minnesota (in case citations, D. Minn.) is the United States district court, federal district court whose jurisdiction is the state of Minnesota. Its two primary courthouses are in Minneapolis, Minnesota, Minneapolis and Saint Paul, Minnesota, Saint Paul. Cases are also heard in the federal courthouses of Duluth, Minnesota, Duluth and Fergus Falls, Minnesota, Fergus Falls. Appeals from the District of Minnesota are taken to the United States Court of Appeals for the Eighth Circuit (except for patent claims and claims against the U.S. government under the Tucker Act, which are appealed to the United States Court of Appeals for the Federal Circuit, Federal Circuit). United States Attorney The United States Attorney's Office for the District of Minnesota represents the United States in civil and criminal litigation in the court. One notable former U.S. Attorney for the District was Cushman K. Davis, who later became govern ...
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COMLEX
The Comprehensive Osteopathic Medical Licensing Examination of the United States (COMLEX-USA) is a series of three osteopathic medical licensing examinations administered by the National Board of Osteopathic Medical Examiners (NBOME) similar to the United States Medical Licensing Examination (USMLE). COMLEX-USA is the most common pathway by which osteopathic physicians ( D.Os) apply for medical licensure, and is accepted in all 50 states. The 3-digit standard scores of COMLEX-USA Level 1, Level 2- Cognitive Evaluation (CE), and Level 3 have a range of 9-999 and a mean of 500. Most candidates score between 250 and 800. 400 is the minimum passing score for COMLEX-USA Levels 1 and 2; 350 for COMLEX-USA Level 3. It was announced on January 24, 2022 that the COMLEX-USA Level 1 examination will be moving from a 3-digit numeric score to solely pass/fail beginning on May 10, 2022. COMLEX-USA Level 1 COMLEX-USA Level 1 is typically taken after completion of the second year of medical sc ...
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Minneapolis, Minnesota
Minneapolis () is the largest city in Minnesota, United States, and the county seat of Hennepin County. The city is abundant in water, with thirteen lakes, wetlands, the Mississippi River, creeks and waterfalls. Minneapolis has its origins in timber and as the flour milling capital of the world. It occupies both banks of the Mississippi River and adjoins Saint Paul, the state capital of Minnesota. Prior to European settlement, the site of Minneapolis was inhabited by Dakota people. The settlement was founded along Saint Anthony Falls on a section of land north of Fort Snelling; its growth is attributed to its proximity to the fort and the falls providing power for industrial activity. , the city has an estimated 425,336 inhabitants. It is the most populous city in the state and the 46th-most-populous city in the United States. Minneapolis, Saint Paul and the surrounding area are collectively known as the Twin Cities. Minneapolis has one of the most extensive public par ...
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Star Tribune
The ''Star Tribune'' is the largest newspaper in Minnesota. It originated as the ''Minneapolis Tribune'' in 1867 and the competing ''Minneapolis Daily Star'' in 1920. During the 1930s and 1940s, Minneapolis's competing newspapers were consolidated, with the ''Tribune'' published in the morning and the ''Star'' in the evening. They merged in 1982, creating the ''Star and Tribune'', and it was renamed to ''Star Tribune'' in 1987. After a tumultuous period in which the newspaper was sold and re-sold and filed for bankruptcy protection in 2009, it was purchased by local businessman Glen Taylor in 2014. The ''Star Tribune'' serves Minneapolis and is distributed throughout the Minneapolis–Saint Paul metropolitan area, the state of Minnesota and the Upper Midwest. It typically contains a mixture of national, international and local news, sports, business and lifestyle content. Journalists from the ''Star Tribune'' and its predecessor newspapers have won seven Pulitzer Prizes. Histor ...
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De Novo Review
In law, the standard of review is the amount of deference given by one court (or some other appellate tribunal) in reviewing a decision of a lower court or tribunal. A low standard of review means that the decision under review will be varied or overturned if the reviewing court considers there is any error at all in the lower court's decision. A high standard of review means that deference is accorded to the decision under review, so that it will not be disturbed just because the reviewing court might have decided the matter differently; it will be varied only if the higher court considers the decision to have obvious error. The standard of review may be set by statute or precedent (stare decisis). In the United States, "standard of review" also has a separate meaning concerning the level of deference the judiciary gives to Congress when ruling on the constitutionality of legislation. United States In the United States, the term "standard of review" has several different meanings i ...
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Social Security Administration
The United States Social Security Administration (SSA) is an Independent agencies of the United States government, independent agency of the Federal government of the United States, U.S. federal government that administers Social Security (United States), Social Security, a social insurance program consisting of retirement, disability and survivor benefits. To qualify for most of these benefits, most workers pay Social Security taxes on their earnings; the claimant's benefits are based on the wage earner's contributions. Otherwise benefits such as Supplemental Security Income (SSI) are given based on need. The Social Security Administration was established by the Social Security Act of 1935 and is codified in (). It was created in 1935 as the "Social Security Board", then assumed its present name in 1946. Its current leader is Kilolo Kijakazi, who serves on an acting basis. SSA offers its services to the public through 1,200 field offices, a website, and a national toll-free nu ...
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Internship (medicine)
A medical intern is a physician in training who has completed medical school and has a medical degree but does not yet have a license to practice medicine unsupervised. Medical education generally ends with a period of practical training similar to internship, but the way the overall program of academic and practical medical training is structured differs depending upon the country, as does the terminology used (see medical education and medical school for further details). Australia In Australia, medical graduates must complete one year in an accredited hospital post before they receive full registration. This year of conditional registration is called the intern year. An internship is not necessarily completed in a hospital at the same state as the graduate's medical school. Brazil In Brazil, medical school consists of six years or twelve semesters. The final two years (or one and a half years, depending on the University in question) are the internship. During this time, st ...
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Payroll Tax
Payroll taxes are taxes imposed on employers or employees, and are usually calculated as a percentage of the salaries that employers pay their employees. By law, some payroll taxes are the responsibility of the employee and others fall on the employer, but almost all economists agree that the true economic incidence of a payroll tax is unaffected by this distinction, and falls largely or entirely on workers in the form of lower wages. Because payroll taxes fall exclusively on wages and not on returns to financial or physical investments, payroll taxes may contribute to underinvestment in human capital such as higher education. National payroll tax systems Australia The Australian federal government (ATO) requires withholding tax on employment income (payroll taxes of the first type), under a system known as pay-as-you-go (PAYG). The individual states impose payroll taxes of the second type. Bermuda In Bermuda, payroll tax accounts for over a third of the annual national bu ...
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Mayo Clinic
The Mayo Clinic () is a nonprofit American academic medical center focused on integrated health care, education, and research. It employs over 4,500 physicians and scientists, along with another 58,400 administrative and allied health staff, across three major campuses: Rochester, Minnesota; Jacksonville, Florida; and Phoenix/Scottsdale, Arizona. The practice specializes in treating difficult cases through tertiary care and destination medicine. It is home to the top-15 ranked Mayo Clinic Alix School of Medicine in addition to many of the highest regarded residency education programs in the United States. It spends over $660 million a year on research and has more than 3,000 full-time research personnel. William Worrall Mayo settled his family in Rochester in 1864 and opened a sole proprietorship medical practice that evolved under his sons, Will and Charlie Mayo, along with practice partners Stinchfield, Graham, Plummer, Millet, Judd, and Balfour, into Mayo Clinic. Toda ...
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Lake Erie College Of Osteopathic Medicine
The Lake Erie College of Osteopathic Medicine (LECOM) is a private medical school in Erie, Pennsylvania, Greensburg, Pennsylvania, Bradenton, Florida, DeFuniak Springs, Florida and Elmira, New York. Founded in 1992, LECOM confers medical (D.O.), dental ( DMD), pharmacy (PharmD), as well as master's degrees in the health sciences. LECOM operates one of the few accelerated three-year pharmacy programs in the country, and is one of 2 pharmacy schools in the country with a distance education program. With over 2,200 enrolled medical students, the College of Osteopathic Medicine at LECOM is the largest medical school in the United States. LECOM is accredited by the Middle States Commission on Higher Education, the American Osteopathic Association's Commission on Osteopathic College Accreditation, the Commission on Dental Accreditation, and the Accreditation Council for Pharmacy Education. History In the late 1980s, the growing need for new physicians especially in the local area ...
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American Osteopathic Association
The American Osteopathic Association (AOA) is the representative member organization for the more than 176,000 osteopathic medical doctors (D.O.s) and osteopathic medical students in the United States. The AOA is headquartered in Chicago, Illinois, and is involved in post-graduate training for osteopathic physicians. Beginning in 2015, it began accrediting post-graduate education as a committee within the Accreditation Council for Graduate Medical Education, creating a unified accreditation system for all DOs and MDs in the United States. The organization promotes public health, encourages academic scientific research, serves as the primary certifying body for D.O.s overseeing 18 certifying boards, and is the accrediting agency for osteopathic medical schools through its Commission on Osteopathic College Accreditation. As of October 2015, the AOA no longer owns the Healthcare Facilities Accreditation Program (HFAP), which accredited hospitals and other health care facilities. The ...
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Accreditation Council For Graduate Medical Education
The Accreditation Council for Graduate Medical Education (ACGME) is the body responsible for accrediting all graduate medical training programs (i.e., internships, residencies, and fellowships, a.k.a. subspecialty programs) for physicians in the United States. It is a non-profit private council that evaluates and accredits medical residency and internship programs. History The ACGME was founded in 1981 and was preceded by the Liaison Committee for Graduate Medical Education, which was established in 1972. The ACGME currently oversees the post-graduate education and training for all MD and DO physicians in the United States. The ACGME's member organizations are the American Board of Medical Specialties, American Hospital Association, American Medical Association, Association of American Medical Colleges, American Osteopathic Association (AOA), American Association of Colleges of Osteopathic Medicine (AACOM), and the Council of Medical Specialty Societies each of whom appoints m ...
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