United States v. Quality Stores, Inc.
| Docket No. | Op. Below | Argument | Opinion | Vote | Author | Term |
|---|---|---|---|---|---|---|
| 12-1408 | 6th Cir. | Jan 14, 2014 | Mar 25, 2014 | 8-0 | Kennedy | OT 2013 |
Holding: Severance payments to employees who are involuntarily terminated issue are taxable wages for purposes of the Federal Insurance Contributions Act.
Judgment: Reversed and remanded, 8-0, in an opinion by Justice Kennedy on March 25, 2014. Justice Kagan took no part in the consideration of this case.
SCOTUSblog Coverage
- Opinion analysis: Severance payments are wages – at least in most instances – for purposes of FICA (Bradley Joondeph, March 26, 2014)
- Argument report: Supplemental unemployment benefit payments are likely “wages” under FICA (Bradley Joondeph, January 15, 2014)
- Argument preview: When do severance payments constitute “wages”? (Bradley Joondeph, January 7, 2014)
| Date | Proceedings and Orders |
|---|---|
| Mar 25 2013 | Application (12A921) to extend the time to file a petition for a writ of certiorari from April 4, 2013 to May 4, 2013, submitted to The Chief Justice. (Justice Kagan is recused.) |
| Mar 25 2013 | Application (12A921) granted by The Chief Justice extending the time to file until May 3, 2013. |
| Apr 22 2013 | Application (12A921) to extend further the time to file a petition for a writ of certiorari from May 3, 2013 to May 31, 2013, submitted to The Chief Justice. |
| Apr 22 2013 | Application (12A921) granted by The Chief Justice extending the time to file until May 31, 2013. |
| May 31 2013 | Petition for a writ of certiorari filed. (Response due July 1, 2013) |
| Jun 7 2013 | Order extending time to file response to petition to and including July 31, 2013. |
| Jul 30 2013 | Brief of respondents Quality Stores, Inc., et al. in opposition filed. |
| Aug 14 2013 | DISTRIBUTED for Conference of September 30, 2013. |
| Aug 15 2013 | Reply of petitioner United States filed. (Distributed) |
| Oct 1 2013 | Petition GRANTED. Justice Kagan took no part in the consideration or decision of this petition. |
| Nov 4 2013 | SET FOR ARGUMENT ON Tuesday, January 14, 2014. |
| Nov 8 2013 | Joint appendix filed. (Statement of costs filed.) |
| Nov 8 2013 | Brief of petitioner United States filed. |
| Nov 15 2013 | Record from the U.S.C.A. 6th Circuit is electronic and located on PACER. |
| Nov 15 2013 | Brief amicus curiae of Professor Kristin E. Hickman in support of neither party filed. |
| Nov 21 2013 | CIRCULATED. |
| Dec 6 2013 | Brief of respondents Quality Stores, Inc., et al. filed. |
| Dec 13 2013 | Brief amicus curiae of American Benefits Council filed. (Distributed) |
| Dec 13 2013 | Brief amicus curiae of American Payroll Association filed. (Distributed) |
| Dec 13 2013 | Brief amicus curiae of ERISA Industry Committee filed. (Distributed) |
| Dec 31 2013 | Reply of petitioner United States filed. (Distributed) |
| Jan 14 2014 | Argued. For petitioner: Eric J. Feigin, Assistant to the Solicitor General, Department of Justice, Washington, D. C. For respondents: Robert S. Hertzberg, Southfield, Mich. |
| Mar 25 2014 | Judgment REVERSED and case REMANDED. Kennedy, J., delivered the opinion of the Court, in which all other Members joined, except Kagan, J., who took no part in the consideration or decision of the case. |
| Apr 28 2014 | JUDGMENT ISSUED. |
