Legal Opinion

Holland v. Delray Connecting Railroad

District Court, N.D. Indiana

Decided March 22, 2004No. 2:03 CV 163 JMPublishedCited by 7 opinions

1Opinion of the Court

MEMORANDUM and ORDER

MOODY, Senior District Judge.

The Coal Industry Retiree Health Benefits Act, 26 U.S.C. § 9701 et seq. (“the Coal Act”), requires persons (including corporations) who are “related person[s]” to persons who signed a coal wage agreement to fund health benefits for retired employees of the coal industry. 26 U.S.C. § 9701(b)(1), (c)(2); 26 U.S.C. § 9704. As is relevant to this case, even where a corporation itself is not, and never has been, involved in the coal industry, if it is a subsidiary of a corporation engaged in the coal industry or of a corporation that controls other…

2Cases cited26 opinions

  1. Conley v. GibsonSupreme Court of the United States · 1957
  2. Steel Co. v. Citizens for a Better EnvironmentSupreme Court of the United States · 1998
  3. Hishon v. King & SpaldingSupreme Court of the United States · 1984
  4. United States v. Western Pacific RailroadSupreme Court of the United States · 1956
  5. Blanchard v. BergeronSupreme Court of the United States · 1989

21 more not listed; retrieve them via the Exa API.

3Cited by7 opinions

  1. Swinomish Indian Tribal Cmty. v. Bnsf Railway CompanyCourt of Appeals for the Ninth Circuit · 2020
  2. New England Central Railroad v. Springfield Terminal Railway Co.District Court, D. Massachusetts · 2006
  3. CSX Transportation, Inc. v. Transportation-Communications International UnionDistrict Court, D. Maryland · 2006
  4. United States v. St. Mary's Railway West, LLCDistrict Court, S.D. Georgia · 2013
  5. Marsh v. Massachusetts Coastal Railroad LLCMassachusetts Supreme Judicial Court · 2023

2 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API