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Keywords: administrative authority
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Journal Articles
Supreme Court Holds in Mayo Foundation that Medical Residents are Not Students
Available to Purchase
The ATA Journal of Legal Tax Research (2011) 9 (1): 64–79.
Published: 01 December 2011
... of administrative authority. Ultimately, the Court upheld the regulation, which categorically denies medical residents from being eligible for the student exemption. The Supreme Court's decision reaches far beyond this narrow issue, however, because the underlying analysis applies in all areas of administrative law...