Legal Opinion
Standard Office Building Corporation and Santa Fe Land Improvement Company v. United States
Court of Appeals for the Seventh Circuit
Decided May 19, 1987No. 86-2460, 86-2906PublishedCited by 35 opinions
1Opinion of the Court
POSNER, Circuit Judge.
These consolidated appeals by two affiliates of the Atchison, Topeka and Santa Fe Railway — Standard Office Building Corporation and Santa Fe Land Improvement Company-present two difficult questions: one under the Railroad Retirement Tax Act, 26 U.S.C. §~ 3201 et seq.; the other under the Internal Revenue Code's three-year statute of limitations on the assessment of past-due taxes, 26 U.S.C. § 6501(a).
The Railroad Retirement Tax Act, passed in 1937, is to the railroad industry what the Social Security Act is to other industries: the imposition of an employment or payroll…
2Cases cited15 opinions
- United States Railroad Retirement Board v. FritzSupreme Court of the United States · 1981
- Commissioner v. Lane-Wells Co.Supreme Court of the United States · 1944
- Germantown Trust Co. v. CommissionerSupreme Court of the United States · 1940
- Julius C. Henry, Cross-Appellees v. Glenn D. Webermeier and Garden Village, Inc., Cross-AppellantsCourt of Appeals for the Seventh Circuit · 1984
- Jiri Mucha v. Charles KingCourt of Appeals for the Seventh Circuit · 1986
10 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Eli Lilly & Company and Subsidiaries, Cross-Appellees v. Commissioner of Internal Revenue, Cross-AppellantCourt of Appeals for the Seventh Circuit · 1988
- Bausch & Lomb Incorporated and Consolidated Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1991
- Diebold Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2013
- BNSF Railway Company v. United StatesCourt of Appeals for the Fifth Circuit · 2015
- Ahmed v. United StatesCourt of Appeals for the Eighth Circuit · 1998
30 more not listed; retrieve them via the Exa API.