{"argument_date":"2018-04-16T00:00:00Z","arguments":[{"argument_date":"2018-04-16T00:00:00Z","heading":"What happened at the argument","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2017","official_transcript_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","paragraphs":["the sides that brought the case claim stock is not money.","the opposing sides claim stock is readily convertible to cash.","questions_asked_by_justices"],"reargument":false,"sequence":1,"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 11-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 10, lines 11-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 47-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 10, lines 47-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 31, lines 51-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 31, lines 51-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 11-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 4, lines 11-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-45","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 4, lines 23-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 47-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 4, lines 47-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 13-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 5, lines 13-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 19-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 5, lines 19-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 53-19","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 5, lines 53-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 55-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 6, lines 55-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 53-13","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 7, lines 53-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 19-23","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 8, lines 19-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 29-11","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 8, lines 29-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 29-41","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 9, lines 29-41"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 55-1","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 9, lines 55-1"}]}],"caption":"Wisconsin Central Ltd. v. United States","case_history":[{"changed_at":"2026-08-29T20:06:20.685586Z","explanation":"An official oral-argument transcript was verified.","status":"argued"}],"case_status":"argued","dek":"The dispute centers on whether stock payments qualify as money remuneration under the Railroad Retirement Tax Act.","dek_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 31, lines 51-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 31, lines 51-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-45","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 4, lines 23-45"}],"dispositions":[],"latest_court_document_date":"2018-04-16T00:00:00Z","maturity":"official_transcript","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2017","official_disposition_urls":[],"official_docket_url":"https://www.supremecourt.gov/docket/docketfiles/html/public/17-530.html","primary_docket":"17-530","revisions":[{"correction_note":"Rewritten to the concise citizen-facing editorial standard.","created_at":"2026-08-30T18:17:41.985169Z","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 case asks if stock counts as money for payroll taxes. the sides that brought the case argue stock is not money. the opposing sides argue stock is readily convertible to cash."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 31, lines 51-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 31, lines 51-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-45","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 4, lines 23-45"}]},{"heading":"How the case got here","paragraphs":["The Supreme Court heard oral argument in this case on April 16, 2018."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 11-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 4, lines 11-21"}]},{"heading":"What each side wants","paragraphs":["the sides that brought the case want the Court to hold that stock is not money remuneration.","the opposing sides want the Court to hold that stock is money remuneration."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 31, lines 51-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 31, lines 51-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-45","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 4, lines 23-45"}]},{"heading":"What each side says","paragraphs":["the sides that brought the case argue stock is not a generally accepted medium of exchange.","the opposing sides argue the statute covers payments readily convertible to cash."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 31, lines 51-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 31, lines 51-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-45","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 4, lines 23-45"}]},{"heading":"What the justices asked","paragraphs":["Justice Kennedy asked where the slippery slope ends regarding stock.","Justice Kagan noted many employees take compensation in cash instead of stock."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 11-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 10, lines 11-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 47-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 10, lines 47-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 47-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 4, lines 47-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 13-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 5, lines 13-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 19-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 5, lines 19-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 53-19","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 5, lines 53-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 55-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 6, lines 55-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 53-13","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 7, lines 53-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 19-23","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 8, lines 19-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 29-11","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 8, lines 29-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 29-41","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 9, lines 29-41"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 55-1","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 9, lines 55-1"}]},{"heading":"Why it matters","paragraphs":["The outcome determines how employers calculate payroll taxes for stock compensation. It affects the tax burden on railroad companies and employees."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 31, lines 51-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 31, lines 51-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-45","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 4, lines 23-45"}]},{"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 11-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 10, lines 11-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 47-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 10, lines 47-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 11-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 4, lines 11-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 47-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 4, lines 47-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 13-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 5, lines 13-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 19-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 5, lines 19-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 53-19","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 5, lines 53-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 55-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 6, lines 55-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 53-13","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 7, lines 53-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 19-23","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 8, lines 19-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 29-11","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 8, lines 29-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 29-41","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 9, lines 29-41"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 55-1","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 9, lines 55-1"}]}],"slug":"2017-17-530-wisconsin-central-ltd-v-united-states","term":"2017","title":"Does stock count as money for railroad payroll taxes?","title_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 31, lines 51-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 31, lines 51-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-45","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-530_2co3.pdf","page_label":"file page 4, lines 23-45"}],"topics":[],"undated_disposition_date_fallback":null,"updated_at":"2026-09-05T03:22:24Z"}