Judge Signals Uncertainty Over Ruling on Mayo Clinic Tax Refund

An Eighth Circuit judge indicated uncertainty about how the court will rule on whether the Mayo Clinic should get an $11.5 million tax refund based on its educational and research activities.

“It’s a fascinating, potentially very difficult issue,” the judge said at the end of oral arguments held virtually on Tuesday. The three judges on the panel for the U.S. Court of Appeals for the Eighth Circuit—Chief Judge Lavenski R. Smith and Judges James B. Loken and Raymond W. Gruender—didn’t identify themselves when speaking during the audio stream.

The government is hoping to persuade the appeals court to overturn ...