Wabash R. R. v. Finnegan

HULEN, District Judge.

This cause, to recover taxes paid under protest to defendant by plaintiff, alleged by defendant to be due under the Federal Unemployment Tax Act, 26 U.S.C.A. Int.Rev. Code, § 1600 et seq., and the Carriers’ Taxing Act of 1937, 45 U.S.C.A. § 261 et seq. (hereinafter referred to as “Act”) was tried on stipulation of facts, exhibits, and deposition of one witness.

The controversy results from the practice of plaintiff in contracting with J. M. Farrin and Company (called “contractor”) in connection with work on plaintiff’s railroad. The contracts, twenty in number, bear…