United States v. Quality Stores, Inc.
572 U.S. 141 · Decided March 25, 2014 · Supreme Court of the United States
Record summary. This page is generated from the Supreme Court Database’s coded data about the case. It describes who decided what, not the Court’s reasoning. Read the opinion itself before relying on it. Not legal advice.
At a glance
United States v. Quality Stores, Inc. was decided on March 25, 2014 unanimously (8–0). The Court reversed the lower court's decision and remanded the case. Justice Anthony M. Kennedy wrote the opinion of the Court. SCDB classifies its main issue as “Federal taxation (Internal Revenue Code)” in the Federal Taxation area.
Read the opinion
Case details
- Citations
- 572 U.S. 141 · 134 S. Ct. 1395 · 188 L. Ed. 2d 413 · 2014 U.S. LEXIS 2213
- Docket number
- 12-1408
- Decided
- March 25, 2014
- Argued
- January 14, 2014
- Court era
- Roberts Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 8–0 (unanimous)
- Majority opinion
- Anthony M. Kennedy
- Opinion assigned by
- John G. Roberts Jr.
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation (Internal Revenue Code)
- Issue area
- Federal Taxation
- Legal provision
- Internal Revenue Code
- Type of law
- Federal statute
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Antonin Scalia | Majority | |
| Justice Anthony M. Kennedy | Majority | Wrote an opinion |
| Justice Clarence Thomas | Majority | |
| Justice Ruth Bader Ginsburg | Majority | |
| Justice Stephen G. Breyer | Majority | |
| Chief Justice John G. Roberts Jr. | Majority | |
| Justice Samuel A. Alito Jr. | Majority | |
| Justice Sonia Sotomayor | Majority |
Did not participate: Elena Kagan.
Full case caption
United States v. Quality Stores, Inc., et al.
SCDB identifiers: case 2013-031, docket 2013-031-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- United States v. Woods
- Ford Motor Co. v. United States
- PPL Corporation and Subsidiaries v. Commissioner of Internal Revenue
- King v. Burwell
- United States v. Home Concrete & Supply, LLC
- Wisconsin Central Ltd. v. United States
Cases on the same legal provision: Internal Revenue Code
- United States v. Clarke
- Lynwood D. Hall v. United States
- Marinello v. United States
- Michael H. Boulware v. United States
- Grable & Sons Metal Products, Inc. v. Darue Engineering & Manufacturing
- Claude M. Ballard v. Commissioner of Internal Revenue
Same Term, same area (Federal Taxation)
Source: Supreme Court Database, 2026 Release 01 (data file dated September 8, 2026). Imported into CaseTrail November 5, 2026. Coverage: decisions from the 1946 through 2025 Terms. Methodology · Report an error