Editor's Note :

Editor's Note :

In previous years, the Court released orders the morning after the Court’s “Long Conference.” It has not done so this year. Beginning last Term, the Court consistently considered petitions at least two times before granting certiorari. To the extent that practice continues -- and there is no affirmative evidence the Court intends to drop it -- so we are again doubtful that certiorari will be granted in any cases today.

United States v. Quality Stores, Inc.

Docket No. Op. Below Argument Opinion Vote Author Term
12-1408 6th Cir. Jan 14, 2014
Tr.Aud.
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

DateProceedings and Orders
Mar 25 2013Application (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 2013Application (12A921) granted by The Chief Justice extending the time to file until May 3, 2013.
Apr 22 2013Application (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 2013Application (12A921) granted by The Chief Justice extending the time to file until May 31, 2013.
May 31 2013Petition for a writ of certiorari filed. (Response due July 1, 2013)
Jun 7 2013Order extending time to file response to petition to and including July 31, 2013.
Jul 30 2013Brief of respondents Quality Stores, Inc., et al. in opposition filed.
Aug 14 2013DISTRIBUTED for Conference of September 30, 2013.
Aug 15 2013Reply of petitioner United States filed. (Distributed)
Oct 1 2013Petition GRANTED. Justice Kagan took no part in the consideration or decision of this petition.
Nov 4 2013SET FOR ARGUMENT ON Tuesday, January 14, 2014.
Nov 8 2013Joint appendix filed. (Statement of costs filed.)
Nov 8 2013Brief of petitioner United States filed.
Nov 15 2013Record from the U.S.C.A. 6th Circuit is electronic and located on PACER.
Nov 15 2013Brief amicus curiae of Professor Kristin E. Hickman in support of neither party filed.
Nov 21 2013CIRCULATED.
Dec 6 2013Brief of respondents Quality Stores, Inc., et al. filed.
Dec 13 2013Brief amicus curiae of American Benefits Council filed. (Distributed)
Dec 13 2013Brief amicus curiae of American Payroll Association filed. (Distributed)
Dec 13 2013Brief amicus curiae of ERISA Industry Committee filed. (Distributed)
Dec 31 2013Reply of petitioner United States filed. (Distributed)
Jan 14 2014Argued. 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 2014Judgment 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 2014JUDGMENT ISSUED.
 
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