United States v. Quality Stores, Inc.
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 Anthony McLeod Kennedy on Mar 25, 2014. Justice Kagan took no part in the consideration of this case.
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)
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.
Recommended Citation: United States v. Quality Stores, Inc., SCOTUSblog, https://www.scotusblog.com/cases/united-states-v-quality-stores-inc/