{"argument_date":"2014-01-14T00:00:00Z","arguments":[{"argument_date":"2014-01-14T00:00:00Z","heading":"What happened at the argument","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2013","official_transcript_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","paragraphs":["Mr. Feigin argued these payments are wages under FICA.","Mr. Hertzberg argued these payments are exempt benefits under the statute.","questions_asked_by_justices"],"reargument":false,"sequence":1,"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 29-33","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 10, lines 29-33"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 7-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 11, lines 7-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 13, lines 17-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 13, lines 17-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 13, lines 33-35","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 13, lines 33-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 14, lines 43-47","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 14, lines 43-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 3, lines 19-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 3, lines 7-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 51-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 4, lines 51-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 31-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 7, lines 31-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 47-47","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 7, lines 47-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 11-13","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 8, lines 11-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 19-23","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 8, lines 19-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 3-5","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 8, lines 3-5"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 47-9","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 8, lines 47-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 41-47","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 9, lines 41-47"}]}],"caption":"United States v. Quality Stores, Inc.","case_history":[{"changed_at":"2026-08-29T20:06:24.090320Z","explanation":"An official oral-argument transcript was verified.","status":"argued"}],"case_status":"argued","dek":"The government argues these payments are wages. Quality Stores claims they are exempt benefits.","dek_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 13, lines 17-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 13, lines 17-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 3, lines 19-49"}],"dispositions":[],"latest_court_document_date":"2014-01-14T00:00:00Z","maturity":"official_transcript","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2013","official_disposition_urls":[],"official_docket_url":"https://www.supremecourt.gov/docket/docketfiles/html/public/12-1408.html","primary_docket":"12-1408","revisions":[{"correction_note":"Rewritten to the concise citizen-facing editorial standard.","created_at":"2026-08-30T21:04:34.217155Z","maturity":"official_transcript","revision_number":1},{"correction_note":"Migrated to the dated official Court activity contract without model use.","created_at":"2026-09-05T03:22:24Z","maturity":"official_transcript","revision_number":2}],"schema_version":"1.1","sections":[{"heading":"What this case is about","paragraphs":["The dispute centers on whether supplemental unemployment benefits are wages. The government says they are. Quality Stores says they are not."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 13, lines 17-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 13, lines 17-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 3, lines 19-49"}]},{"heading":"How the case got here","paragraphs":["The Supreme Court heard oral argument in this case on January 14, 2014."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 3, lines 7-17"}]},{"heading":"What each side wants","paragraphs":["The government wants the Court to classify these payments as wages.","Quality Stores wants the Court to classify these payments as exempt benefits."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 13, lines 17-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 13, lines 17-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 3, lines 19-49"}]},{"heading":"What each side says","paragraphs":["The government argues these payments fit the broad definition of wages.","Quality Stores argues these payments meet the statutory definition of exempt benefits."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 13, lines 17-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 13, lines 17-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 3, lines 19-49"}]},{"heading":"What the justices asked","paragraphs":["Justice Alito asked why a prior distinction does not apply here.","Justice Kennedy asked if these payments are subject to FICA withholding now."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 29-33","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 10, lines 29-33"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 7-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 11, lines 7-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 13, lines 33-35","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 13, lines 33-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 14, lines 43-47","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 14, lines 43-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 51-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 4, lines 51-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 31-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 7, lines 31-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 47-47","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 7, lines 47-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 11-13","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 8, lines 11-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 19-23","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 8, lines 19-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 3-5","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 8, lines 3-5"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 47-9","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 8, lines 47-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 41-47","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 9, lines 41-47"}]},{"heading":"Why it matters","paragraphs":["This case determines how employers calculate payroll taxes. It affects the funding of Social Security and Medicare programs."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 13, lines 17-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 13, lines 17-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 3, lines 19-49"}]},{"heading":"What happens next","paragraphs":["This article currently covers the argument record. Use the official docket link for later case activity."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 29-33","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 10, lines 29-33"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 7-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 11, lines 7-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 13, lines 33-35","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 13, lines 33-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 14, lines 43-47","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 14, lines 43-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 3, lines 7-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 51-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 4, lines 51-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 31-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 7, lines 31-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 47-47","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 7, lines 47-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 11-13","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 8, lines 11-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 19-23","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 8, lines 19-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 3-5","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 8, lines 3-5"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 47-9","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 8, lines 47-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 41-47","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 9, lines 41-47"}]}],"slug":"2013-12-1408-united-states-v-quality-stores-inc","term":"2013","title":"Do supplemental unemployment benefits count as wages for FICA tax purposes?","title_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 13, lines 17-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 13, lines 17-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2013/12-1408_i85k.pdf","page_label":"file page 3, lines 19-49"}],"topics":[],"undated_disposition_date_fallback":null,"updated_at":"2026-09-05T03:22:24Z"}