Legal Opinion
Kelm, Collector of Internal Revenue v. Chicago, St. P., M. & O. Ry. Co
Court of Appeals for the Eighth Circuit
Decided August 10, 1953No. 14710PublishedCited by 10 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
This action was brought by the Chicago, St. Paul, Minneapolis & Omaha Railway Company (hereinafter referred to as the Omaha) against the Collector of Internal Revenue (whom we shall refer to as the Government) to recover federal employment taxes assessed and paid for the year 1947 under the Railroad Retirement Tax Act, Subchapter B of Chapter 9 of the Internal Revenue Code, 26 U.S.C.A. Int. Rev.Code, § 1500 et seq. 1
The taxes assessed against the Omaha and paid by it were upon the earnings of persons who worked on the Omaha’s property but who were hired, directed,…
2Cases cited14 opinions
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Helvering v. Rebsamen Motors, Inc.Court of Appeals for the Eighth Circuit · 1942
- United States v. Armature Rewinding Co.Court of Appeals for the Eighth Circuit · 1942
- Helvering v. Nebraska Bridge Supply & Lumber Co.Court of Appeals for the Eighth Circuit · 1940
- Foley Securities Corp. v. CommissionerCourt of Appeals for the Eighth Circuit · 1939
9 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Gantner v. CommissionerUnited States Tax Court · 1988
- Frankel v. United StatesDistrict Court, D. Minnesota · 1961
- Gatewood v. Railroad Retirement BoardCourt of Appeals for the Tenth Circuit · 1996
- Donald E. Baker and Barbara M. Baker v. United StatesCourt of Appeals for the Eighth Circuit · 1972
- Brehmer v. United StatesDistrict Court, D. Minnesota · 1961
5 more not listed; retrieve them via the Exa API.