Itel Corporation v. United States Railroad Retirement Board
Court of Appeals for the Seventh Circuit
1Opinion of the Court
SWYGERT, Senior Circuit Judge.
This appeal challenges the United States Railroad Retirement Board’s (“the Board”) ruling that as of July 1, 1975 the Rail Division of ITEL Corporation (“ITEL”) is an employer within the meaning of the Railroad Unemployment Insurance Act (“RUIA”), 45 U.S.C. § 351(a) (1976), and the Railroad Retirement Act (“RRA”), id. § 231(a)(1) (“the Acts”). We reverse.
I
The facts are undisputed. Until recently, the major part of ITEL’s revenues was derived from the sale, lease, and lease underwriting of computer systems. Since 1979, however, ITEL has suffered significant losses…
2Cases cited12 opinions
- Udall v. TallmanSupreme Court of the United States · 1965
- Unemployment Compensation Comm'n of Alaska v. AragonSupreme Court of the United States · 1946
- Gray v. PowellSupreme Court of the United States · 1941
- General American Tank Car Corp. v. El Dorado Terminal Co.Supreme Court of the United States · 1940
- Universal Battery Co. v. United States and Four Other CasesSupreme Court of the United States · 1930
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3Cited by15 opinions
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- Texas Eastern Products Pipeline Company v. Occupational Safety and Health Review Commission, and William E. Brock, Secretary of LaborCourt of Appeals for the Seventh Circuit · 1987
- Wallace M. Crown v. United States Railroad Retirement BoardCourt of Appeals for the Seventh Circuit · 1987
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