Triple

Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).

Phrase: United States v. Quality Stores, Inc. | Statement: [October Term 2013, hasPart, United States v. Quality Stores, Inc.]

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.
• 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
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Generate a one-sentence description of the target entity. 
You are given a context triple in the form (subject, predicate, object), where the object is the target entity. 
# Instructions
Use the triple to infer relevant information about the entity. Describe the entity based on what is most defining, well-known. 
Avoid repeating the information from the triple, unless really essential.
# Response Format
Return only the sentence: "Description: [one-sentence description of the target entity]"

Entity: United States v. Quality Stores, Inc.
Triple: [October Term 2013, hasPart, United States v. Quality Stores, Inc.]

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.

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