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UNITED STATES v. QUALITY STORES, INC., et al. (2014)

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Seal of the Supreme Court of the United States
UNITED STATES v. QUALITY STORES, INC., et al.
Term: 2013
Important Dates
Argued: January 14, 2014
Decided: March 25, 2014
Outcome
Reversed and remanded
Vote
8-0
Majority
Samuel AlitoStephen BreyerRuth Bader GinsburgAnthony KennedyJohn RobertsAntonin ScaliaSonia SotomayorClarence Thomas

UNITED STATES v. QUALITY STORES, INC., et al. is a case that was decided by the Supreme Court of the United States on March 25, 2014. The case was argued before the court on January 14, 2014.

In an 8-0 ruling, the U.S. Supreme Court reversed the ruling of the lower court and remanded the case for further proceedings consistent with the Court's opinion. The case originated from the Michigan Western U.S. District Court.

For a full list of cases decided in the 2010s, click here. For a full list of cases decided by the Roberts Court, click here.

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About the case

  • Subject matter: Federal Taxation - federal taxation, typically under provisions of the Internal Revenue Code
  • Petitioner: United States
  • Petitioner state: Unknown
  • Respondent type: Retail business or outlet
  • Respondent state: Unknown
  • Citation: 572 U.S. 141
  • How the court took jurisdiction: Cert
  • What type of decision was made: Opinion of the court (orally argued)
  • Who was the chief justice: John Roberts
  • Who wrote the majority opinion: Anthony Kennedy

These data points were accessed from The Supreme Court Database, which also attempts to categorize the ideological direction of the court's ruling in each case. This case's ruling was categorized as liberal.

See also

External links

Footnotes