Reynolds v. Chicago, St. P., M. & O. Ry. Co.

JOHNSEN, Circuit Judge.

The Chicago, St. Paul, Minneapolis and Omaha Railway Company in 1944 was assessed employment taxes under the Carriers Taxing Act, 26 U.S.C.A.Int.Rev.Code, § 1500 et seq., 45 U.S.C.A. § 261 et seq., on the workers who had performed services in 1940 under an employment relationship with the Shipley Company which had contracted to perform such services for the Railway Co. On denial of its claim for refund, the Railway Co. sued in the District Court to recover the taxes so paid and obtained a judgment. See Chicago, St. P., M. & O. Ry. Co. v. Reynolds, D.C. Minn., 68 F.Supp.…