Railroad Concrete Crosstie Corp. v. United States

OPINION

NETTESHEIM, Judge.

This case is before the court on cross-motions for summary judgment. Plaintiff Railroad Concrete Crosstie Corporation (“plaintiff”) sues for refund of $340,446.50, plus interest, for taxes imposed pursuant to the Railroad Retirement Tax Act, 26 U.S.C. §§ 3201-3233 (1976) (the “RRTA”), which plaintiff paid pursuant to two Inter*782nal Revenue Service (the “IRS”) assessments covering the periods 1973-75 and 1976-79. Plaintiff seeks relief under section 530 of the Revenue Act of 1978, Pub.L. 95-600, § 530, 92 Stat. 2763, 2885 (codified at 26 U.S.C. § 3401 note, 26 U.S.C. §…