Curling

Cite as: 577 U.S. _____(2014)

Opinion of the Court

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         SUPREME COURT OF THE UNITED STATES

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No. 14-004

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CITY OF STEVENS POINT v. INTERNAL REVENUE SERVICE

CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT

[January 27, 2014]

CHIEF JUSTICE HOLT delivered the opinion of the Court.

I

             After the national organization representing Olympic curling, USA Curling, relocated from Stevens Point, Wisconsin to Colorado Springs, Colorado, the Internal Revenue Service classified curling as a “non-sport”, exempt from the provisions set forth in the Sport Taxation Post-Exportation Act of 2013.  The beleaguered and embattled Internal Revenue Service adopted the policy to consider all athletic events not previously on record as sports as “non-sports” and thus unaffected by the law.  Seeking the tax monies as outlined in the aforementioned Act, the City of Stevens Point brought suit, arguing that the curling does qualify as a sport and meets the criteria articulated in National Hockey League.  Appellee contests that curling has failed to meet both the first and second criteria, and thus is exempt from the law.

The United States District Court for the Western District of Wisconsin ruled in favor of the appellant, however the United States Court of Appeals for the Seventh Circuit reversed this decision.

II

Curling is a unique and oft-considered complex athletic event in which two teams consisting of four players each compete to land a stone closer to the tee than the other team.  For each stone closer to the tee--the center circle in the scoring area--the team receives a point.  Participants, when throwing their stones, may attempt to either land their stone within the house--the scoring area--or knock another team’s stone out of play.  Teammates sweep in front of the stone to clean the ice causing the stone to glide farther and curl less, thus guiding the stone to the desired location; once the stone passes the tee line, an opposing player may sweep the stone to guide it to an undesired location.

Curling clearly satisfies the fourth criterion, as the team with the highest number of points is declared the victor.  Appellee insinuated that curling may not satisfy the third criterion due to the notion of the “Spirit of Curling” that governs the athletic event.  The Spirit of Curling is commonly described as the notion that a “curler would rather lose than win unfairly”.  While the Spirit of Curling strongly accentuates the importance of good sportsmanship and honorable conduct, this does not distract from the competitive element of the sport.  Two teams aim to win the match by scoring more points; doing so civilly does not eliminate the aspect of competition from the event.

The first criterion recognizes that, for an event to be considered a sport, a predetermined set of Rules and Regulations must exist to govern the sport.  For Olympic events, the World Curling Federation strictly governs the athletic event with a lengthy and thorough set of Rules of Curling and Rules of Competition.  However, the appellee seemed to find greatest issue with the lack of referees within curling; instead curling relies almost entirely on self-policing by the participants.  Players are expected to call themselves on their own violations, following the Spirit of Curling.  This adaptation is not enough to exclude curling from being considered a sport.  The code of self-governance adopted by USA Curling is agreed upon by parties beforehand and, if implemented properly and in good faith as appellant argues it is, should be an effective measure to control the event.  Additionally, curling does employ umpires who may “intervene at any time during a game” and may give direction regarding stone placement, violations, and disputes.  Therefore, while self-policing is the first resort, a final say is had by an impartial referee if the need arises.

Appellee's other primary complaint with USA Curling is that it does not require a specialized athleticism necessary to fulfill the second criterion.  This, however, also seems to be based merely on a cursory knowledge of the game.  Stones regularly weigh forty-two pounds and strength and technical ability are required to properly propel the stone down the sheet.  Sweeping is the main aspect of curling that incorporates a specialized athleticism, as sweeping must be done most vigorously to ensure proper lubrication of the ice.  Furthermore, participants must display excellent balance during the event, which requires athleticism specialized for this sport--and the corresponding shoes--on the ice.  While strategic discussions are an essential and central part of curling, this does not discount its status as a sport.  Within noteworthy sports such as football, various plays are outlined in advance and planned before the ball is snapped, yet this does not distract from the athleticism clearly at hand.

The Court therefore finds that curling meets all of the standards set forth in National Hockey League, and is thus a sport. The decision of the Court of Appeals is reversed.

    It is so ordered.