Legal Opinion
Northern Pac. Ry. Co. v. Reynolds
District Court, D. Minnesota
Decided June 14, 1946No. Civ. 674, 899PublishedCited by 5 opinions
1Opinion of the Court
JOYCE, District Judge.
These are companion cases for the recovery of taxes paid under protest. Similar litigation is pending wherein the Great Northern Railway Company and Chicago, St. Paul, Minneapolis & Omaha Railway Company 1 are plaintiffs which involves similar factual situations and identical questions of law. Tlie taxes involved were assessed under 26 U.S.C.A. Int.Rev.Code, § 1500 et seq., all subsequent references by section number are to the Internal Revenue Code, Title 26 U.S.C.A. known as the Carriers Taxing Act. Various railroad labor unions have been permitted to intervene under…
2Cases cited13 opinions
- National Labor Relations Board v. Hearst Publications, Inc.Supreme Court of the United States · 1944
- Walling v. MillerCourt of Appeals for the Eighth Circuit · 1943
- Railroad Retirement Board v. Duquesne Warehouse Co.Supreme Court of the United States · 1946
- United States v. Vogue, Inc.Court of Appeals for the Fourth Circuit · 1944
- Ellers v. Railroad Retirement BoardCourt of Appeals for the Second Circuit · 1943
8 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Reynolds v. Northern Pac. Ry. Co.Court of Appeals for the Eighth Circuit · 1948
- Martin v. Federal Security AgencyDistrict Court, W.D. Pennsylvania · 1947
- State Ex Rel. Public Employees Retirement Board v. MechemNew Mexico Supreme Court · 1954
- Great Northern Railway Co. v. ReynoldsDistrict Court, D. Minnesota · 1946
- Chicago, St. Paul, Minneapolis & Omaha Railway Co. v. ReynoldsDistrict Court, D. Minnesota · 1946