Itel Corporation v. United States Railroad Retirement Board

The Railroad Retirement Board (“Board”) found that ITEL Corporation’s Rail Division provides a service in connection with the transportation of property by railroad. I cannot label this finding unreasonable; indeed, the Board’s conclusion is entirely consistent with the governing statutes’ language, history, and authoritative interpretations.1

I

As the majority ably notes, an entity is an employer covered by the provisions of the Railroad Retirement Act and the Railroad Unemployment Insurance Act only if it “performs any service ... in connection with the transportation of ... property by…