MAYO FOUNDATION FOR MEDICAL EDUC. AND RES. v. U.S.

Nos. 07-3242, 08-2193.

568 F.3d 675 (2009)

MAYO FOUNDATION FOR MEDICAL EDUCATION AND RESEARCH; Mayo Clinic, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant. Regents of the University of Minnesota, Plaintiff-Appellee, v. United States of America, Defendant-Appellant.

United States Court of Appeals, Eighth Circuit.

Filed: June 12, 2009.


Attorney(s) appearing for the Case

Teresa E. McLaughlin, argued, Bridget M. Rowan, on the brief, Dept. of Justice, Washington DC, for appellant.

Thomas Tinkham, argued, John W. Windhorst Jr., William R. Goetz, Christopher R. Duggan, on the brief, Minneapolis, MN, for appellee.

Before LOKEN, Chief Judge, BYE and SMITH, Circuit Judges.


LOKEN, Chief Judge.

"Residents" participating in accredited graduate medical education programs receive substantial payments (called stipends) from the Mayo Foundation for Medical Education and Research ("Mayo") and the University of Minnesota (the "University") for medical and patient care services provided by the residents at affiliated and unaffiliated hospitals and clinics. The difficult issue in these cases is whether these payments qualify for the student exception...

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