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Case Profile

Docket Number17-530
Full NameWisconsin Central Ltd. v. United States
Short NameWisconsin Central Ltd. v. United States
PetitionerWisconsin Central Ltd.
RespondentUnited States
Date Argued (Reargued)April 16, 2018
Date DecidedJune 21, 2018

Question Presented

The Railroad Retirement Tax Act, 26 U.S.C. § 3231(e)(l), defines taxable "compensation" as "any form of money remuneration paid to an individual for services rendered as an employee." Petitioners' employees obtained stock when they exercised stock options granted by petitioners. The Seventh Circuit-agreeing with the Fifth Circuit but in direct conflict with the Eighth Circuit-held that stock is "money remuneration" and hence taxable "compensation." The question presented is: Whether stock that a railroad transfers to its employees is taxable under the Railroad Retirement Tax Act, 26 U.S.C. § 3231(e)(l).

Live Case Prediction

- correct prediction- wrong prediction
FantasySCOTUS Crowd Prediction {Marshall}+ Algorithmic PredictionFinal SCOTUS Decision
9 Reverse
0 Affirm
0 Reverse
0 Affirm
5 Reverse
4 Affirm

Live Justice Predictions

- correct prediction- wrong prediction
Justice FantasySCOTUS
Crowd Prediction
{Marshall}+ Algorithmic PredictionFinal SCOTUS Decision
John G. Roberts, Jr.John G. Roberts, Jr.
Prediction pending... Reverse
Anthony M. KennedyAnthony M. Kennedy
Prediction pending... Reverse
Clarence ThomasClarence Thomas
Prediction pending... Reverse
Ruth Bader GinsburgRuth Bader Ginsburg
Prediction pending... Affirm
Stephen G. BreyerStephen G. Breyer
Prediction pending... Affirm
Samuel A. AlitoSamuel A. Alito
Prediction pending... Reverse
Sonia SotomayorSonia Sotomayor
Prediction pending... Affirm
Elena KaganElena Kagan
Prediction pending... Affirm
Neil GorsuchNeil Gorsuch
Prediction pending... Reverse

Case Events

9 2018-02-16Joint appendix filed. (Statement of costs filed)
8 2018-02-16Brief of petitioners Wisconsin Central Ltd., et al. filed.
7 2018-01-12Petition GRANTED.
6 2018-01-08DISTRIBUTED for Conference of 1/12/2018.
5 2017-12-20DISTRIBUTED for Conference of 1/5/2018.
4 2017-12-06Brief of respondent United States filed.
3 2017-11-09Brief amicus curiae of Association of American Railroads filed.
2 2017-10-26Order extending time to file response to petition to and including December 11, 2017.
1 2017-10-06Petition for a writ of certiorari filed. (Response due November 9, 2017)

Case Counsels

NameParty NameDescriptionAddressPhoneType
Daniel SaphireAssociation of American RailroadsCounsel of RecordAssociation of American Railroads, 425 3rd Street. N.W.`Washington, DC 20024dsaphire@aar.org202-639-2505other
Noel J. FranciscoUnited StatesCounsel of RecordSolicitor GeneralUnited States Department of Justice950 Pennsylvania Avenue, NWWashington, DC 20530-0001SupremeCtBriefs@USDOJ.gov202-514-2217respondent
Thomas Henderson Dupree Jr.Wisconsin Central Ltd., et al.Counsel of RecGibson, Dunn & Crutcher LLP1050 Connecticut Ave., NWWashington, DC 20036(202) 955-8500petitioner
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