U.S. Court of Appeals for the Eighth Circuit, 1948

Reynolds v. Great Northern Ry. Co.

U.S. Court of Appeals for the Eighth Circuit · Decided May 14, 1948 · Johnsen, Riddick, Sanborn

168 F.2d 944; 36 A.F.T.R. (RIA) 1158 (Federal Reporter, Second Series)

Counsel

Abbott M. Sellers, Sp. Asst, to the Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., Helen R. Carloss, Lee A. Jackson and Maurice P. Wolk, Sp. Assts. to the Atty. Gen., and Victor E. Anderson, U. S. Atty., and Linus J. Hammond, Asst. U. S. Atty., both of St. Paul, Minn., on the brief), for appellant., Hallan Huffman, of St. Paul, Minn. (Edwin C. Matthias and Anthony Kane, both of St. Paul, Minn., on the brief), for appellee.

Cases that cite this one

1 later published case cites this decision.

Kelm, Collector of Internal Revenue v. Chicago, St. P., M. & O. Ry. Co (8th Cir. 1953)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

JOHNSEN, Circuit Judge.

This case involves the same question as, Reynolds v. Northern Pacific Railway Company, 2 Cir., 168 F.2d 934, and Reynolds v. Chicago, St. Paul, Minneapolis & Omaha Railway Company, 8 Cir., 168 F.2d 943. The action is one to recover employment taxes assessed against the Great Northern Railway Company in 1944 for the years 1936 to 1944, and paid by it, on workers who had performed boarding camp services, which the Addison Miller Company and its assignor, Addison Miller, Inc., had contracted to furnish to Great Northern. The District Court, as in the Northern Pacific and the Chicago, St. P., M. and O. cases, gave a judgment for refund. Great Northern Ry. Co. v. Reynolds, D.C.Minn., 68 F. Supp. 499. The Collector has appealed.

On the basis of our opinion in the Northern Pacific case, the judgment is affirmed.

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