{"argument_date":"2018-11-06T00:00:00Z","arguments":[{"argument_date":"2018-11-06T00:00:00Z","heading":"What happened at the argument","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2018","official_transcript_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","paragraphs":["Ms. Blatt argued the statute must be read as written. She rejected the opposing side's preferred interpretation.","Ms. Kovner argued the Eighth Circuit misconstrued the law. She noted the lower court excluded sick leave and vacation pay.","Justice Gorsuch described compensation as a voluntary employer package. He included sick time and vacation in this definition."],"reargument":false,"sequence":1,"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 20-23","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 10, lines 20-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 16-16","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 11, lines 16-16"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 34-34","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 11, lines 34-34"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 10-28","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 12, lines 10-28"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 30-32","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 12, lines 30-32"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 15, lines 11-14","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 15, lines 11-14"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 15, lines 19-24","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 15, lines 19-24"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 15, lines 26-30","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 15, lines 26-30"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 32-34","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 19, lines 32-34"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 28, lines 25-16","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 28, lines 25-16"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 13-13","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 4, lines 13-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 30-5","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 4, lines 30-5"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 8-11","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 4, lines 8-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 32-9","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 5, lines 32-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 28-32","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 7, lines 28-32"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 25-6","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 9, lines 25-6"}]}],"caption":"BNSF R. Co. v. Loos","case_history":[{"changed_at":"2026-08-29T20:06:20.563365Z","explanation":"An official oral-argument transcript was verified.","status":"argued"}],"case_status":"argued","dek":"BNSF Railway seeks to deduct federal taxes from a jury award. The award includes sick leave and vacation pay. The lower court excluded these items from the deduction.","dek_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 32-34","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 19, lines 32-34"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 28, lines 25-16","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 28, lines 25-16"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 13-13","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 4, lines 13-13"}],"dispositions":[],"latest_court_document_date":"2018-11-06T00:00:00Z","maturity":"official_transcript","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2018","official_disposition_urls":[],"official_docket_url":"https://www.supremecourt.gov/docket/docketfiles/html/public/17-1042.html","primary_docket":"17-1042","revisions":[{"correction_note":"Rewritten to the concise citizen-facing editorial standard.","created_at":"2026-08-30T18:08:54.622117Z","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 the definition of compensation under the Railroad Retirement Tax Act. BNSF argues the term covers all employee benefits. Loos argues it covers only active work hours."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 32-34","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 19, lines 32-34"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 28, lines 25-16","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 28, lines 25-16"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 13-13","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 4, lines 13-13"}]},{"heading":"How the case got here","paragraphs":["The Supreme Court heard oral argument in this case on November 6, 2018."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 8-11","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 4, lines 8-11"}]},{"heading":"What each side wants","paragraphs":["BNSF wants the Court to define compensation broadly. This allows BNSF to deduct federal taxes from the full award.","Loos wants the Court to define compensation narrowly. This prevents BNSF from deducting taxes from non-work benefits."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 32-34","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 19, lines 32-34"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 28, lines 25-16","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 28, lines 25-16"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 13-13","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 4, lines 13-13"}]},{"heading":"What each side says","paragraphs":["BNSF argues the statute covers all voluntary employer payments. This includes sick time, vacation, and severance pay.","Loos argues the statute covers only payments for active service. This excludes benefits tied to absence or termination."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 32-34","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 19, lines 32-34"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 28, lines 25-16","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 28, lines 25-16"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 13-13","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 4, lines 13-13"}]},{"heading":"What the justices asked","paragraphs":["Justice Sotomayor asked if BNSF actually paid federal taxes beforehand. She questioned the practical credit mechanism.","Justice Kagan asked why pain and suffering damages would not count as compensation. She linked the injury to the job context."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 20-23","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 10, lines 20-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 16-16","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 11, lines 16-16"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 34-34","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 11, lines 34-34"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 10-28","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 12, lines 10-28"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 30-32","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 12, lines 30-32"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 15, lines 11-14","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 15, lines 11-14"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 15, lines 19-24","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 15, lines 19-24"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 15, lines 26-30","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 15, lines 26-30"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 30-5","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 4, lines 30-5"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 32-9","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 5, lines 32-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 28-32","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 7, lines 28-32"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 25-6","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 9, lines 25-6"}]},{"heading":"Why it matters","paragraphs":["The ruling defines the scope of federal tax deductions. It affects how railroads calculate employee benefits. It determines the final amount workers receive after taxes."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 32-34","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 19, lines 32-34"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 28, lines 25-16","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 28, lines 25-16"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 13-13","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 4, lines 13-13"}]},{"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 20-23","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 10, lines 20-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 16-16","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 11, lines 16-16"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 34-34","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 11, lines 34-34"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 10-28","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 12, lines 10-28"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 30-32","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 12, lines 30-32"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 15, lines 11-14","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 15, lines 11-14"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 15, lines 19-24","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 15, lines 19-24"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 15, lines 26-30","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 15, lines 26-30"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 30-5","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 4, lines 30-5"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 8-11","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 4, lines 8-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 32-9","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 5, lines 32-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 28-32","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 7, lines 28-32"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 25-6","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 9, lines 25-6"}]}],"slug":"2018-17-1042-bnsf-r-co-v-loos","term":"2018","title":"Does Railroad Compensation Include Sick Leave and Vacation Pay?","title_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 32-34","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 19, lines 32-34"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 28, lines 25-16","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 28, lines 25-16"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 13-13","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/17-1042_00m4.pdf","page_label":"file page 4, lines 13-13"}],"topics":[],"undated_disposition_date_fallback":null,"updated_at":"2026-09-05T03:22:24Z"}