United States v. Quality Stores, Inc.
E1201253
UNEXPLORED
United States v. Quality Stores, Inc. is a 2014 U.S. Supreme Court case that held severance payments to employees are taxable wages for purposes of Federal Insurance Contributions Act (FICA) taxes.
All labels observed (1)
| Label | Occurrences |
|---|---|
| United States v. Quality Stores, Inc. canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T16205777 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: United States v. Quality Stores, Inc. Context triple: [October Term 2013, hasPart, United States v. Quality Stores, Inc.]
-
A.
United States v. Von's Grocery Co.
United States v. Von's Grocery Co. is a 1966 U.S. Supreme Court antitrust case that struck down a supermarket merger for allegedly increasing market concentration, later criticized as an overreach in merger enforcement.
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B.
Pruneyard Shopping Center v. Robins
Pruneyard Shopping Center v. Robins is a landmark 1980 U.S. Supreme Court decision holding that states may grant broader free speech rights in private shopping centers under their own constitutions than those guaranteed by the federal Constitution.
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C.
International Shoe Co. v. Washington
International Shoe Co. v. Washington is a landmark 1945 U.S. Supreme Court decision that established the modern "minimum contacts" standard for determining when a state may exercise personal jurisdiction over an out-of-state defendant.
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D.
Wards Cove Packing Co. v. Atonio
Wards Cove Packing Co. v. Atonio is a 1989 U.S. Supreme Court case that narrowed the standards for proving employment discrimination under Title VII, prompting Congress to later revise those standards in the Civil Rights Act of 1991.
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E.
United States v. Classic
United States v. Classic is a 1941 U.S. Supreme Court decision that expanded federal authority over primary elections by holding that Congress can regulate primaries when they are an integral part of the electoral process for federal offices.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: United States v. Quality Stores, Inc. Target entity description: United States v. Quality Stores, Inc. is a 2014 U.S. Supreme Court case that held severance payments to employees are taxable wages for purposes of Federal Insurance Contributions Act (FICA) taxes.
-
A.
United States v. Von's Grocery Co.
United States v. Von's Grocery Co. is a 1966 U.S. Supreme Court antitrust case that struck down a supermarket merger for allegedly increasing market concentration, later criticized as an overreach in merger enforcement.
-
B.
Pruneyard Shopping Center v. Robins
Pruneyard Shopping Center v. Robins is a landmark 1980 U.S. Supreme Court decision holding that states may grant broader free speech rights in private shopping centers under their own constitutions than those guaranteed by the federal Constitution.
-
C.
International Shoe Co. v. Washington
International Shoe Co. v. Washington is a landmark 1945 U.S. Supreme Court decision that established the modern "minimum contacts" standard for determining when a state may exercise personal jurisdiction over an out-of-state defendant.
-
D.
Wards Cove Packing Co. v. Atonio
Wards Cove Packing Co. v. Atonio is a 1989 U.S. Supreme Court case that narrowed the standards for proving employment discrimination under Title VII, prompting Congress to later revise those standards in the Civil Rights Act of 1991.
-
E.
United States v. Classic
United States v. Classic is a 1941 U.S. Supreme Court decision that expanded federal authority over primary elections by holding that Congress can regulate primaries when they are an integral part of the electoral process for federal offices.
- F. None of above. chosen
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.