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 |
|---|---|
| 03/25/2013 | 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.) |
| 03/25/2013 | Application (12A921) granted by The Chief Justice extending the time to file until May 3, 2013. |
| 04/22/2013 | 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. |
| 04/22/2013 | Application (12A921) granted by The Chief Justice extending the time to file until May 31, 2013. |
| 05/31/2013 | Petition for a writ of certiorari filed. (Response due July 1, 2013) |
| 06/07/2013 | Order extending time to file response to petition to and including July 31, 2013. |
| 07/30/2013 | Brief of respondents Quality Stores, Inc., et al. in opposition filed. |
| 08/14/2013 | DISTRIBUTED for Conference of September 30, 2013. |
| 08/15/2013 | Reply of petitioner United States filed. (Distributed) |
| 10/01/2013 | Petition GRANTED. Justice Kagan took no part in the consideration or decision of this petition. |
| 11/04/2013 | SET FOR ARGUMENT ON Tuesday, January 14, 2014. |
| 11/08/2013 | Joint appendix filed. (Statement of costs filed.) |
| 11/08/2013 | Brief of petitioner United States filed. |
| 11/15/2013 | Record from the U.S.C.A. 6th Circuit is electronic and located on PACER. |
| 11/15/2013 | Brief amicus curiae of Professor Kristin E. Hickman in support of neither party filed. |
| 11/21/2013 | CIRCULATED. |
| 12/06/2013 | Brief of respondents Quality Stores, Inc., et al. filed. |
| 12/13/2013 | Brief amicus curiae of American Benefits Council filed. (Distributed) |
| 12/13/2013 | Brief amicus curiae of American Payroll Association filed. (Distributed) |
| 12/13/2013 | Brief amicus curiae of ERISA Industry Committee filed. (Distributed) |
| 12/31/2013 | Reply of petitioner United States filed. (Distributed) |
| 01/14/2014 | Argued. For petitioner: Eric J. Feigin, Assistant to the Solicitor General, Department of Justice, Washington, D. C. For respondents: Robert S. Hertzberg, Southfield, Mich. |
| 03/25/2014 | 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. |
| 04/28/2014 | JUDGMENT ISSUED. |
Issue: Whether severance payments made to employees whose employment was involuntarily terminated are taxable under the Federal Insurance Contributions Act, 26 U.S.C. 3101 et seq. (Kagan, J., recused)