Congressional intent

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FICA Tax

The tax dispute between the Respondent, United States of America (“IRS”), and the Petitioners, Mayo Foundation for Medical Education and Research, Mayo Clinic, and Regents of the University of Minnesota (“Mayo”), is over whether Mayo is...

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The Respondent in this case is Marlene June. See Brief for Petitioner, the United States of America, at II. She brought suit on behalf of her grandchild, the surviving child of her deceased son Andrew Edward Booth. See id. In February of 2005, Booth...

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After the Supreme Court’s decision in Massachusetts v. EPA, categorizing greenhouse gases (GHG) as an “air pollutant” and therefore subject to regulation under the Clean Air Act (CAA), the Environmental Protection Agency (EPA) began regulating GHGs....