ALTON R. CO. v. RAILROAD RETIREMENT BOARD

No. 60397.

16 F.Supp. 955 (1936)

ALTON R. CO. et al. (BAILEY et al. Interveners) v. RAILROAD RETIREMENT BOARD et al.

District Court of the United States for the District of Columbia.

June 26, 1936.


Attorney(s) appearing for the Case

Sydney R. Prince and Sidney S. Alderman, both of Washington, D. C., Jacob Aronson, of New York City, Robert V. Fletcher, of Washington, D. C., Edward S. Jouett, of Louisville, Ky., Dennis F. Lyons, of St. Paul, Minn., and Emmett E. McInnis, of Chicago, Ill., for plaintiffs.

R. Granville Curry and Frederick M. Dolan, both of Washington, D. C., for interveners.

Leslie C. Garnett, U. S. Atty., and Harry L. Underwood, Asst. U. S. Atty., both of Washington, D. C., and Charles M. Hay and Walter H. Pollak, Sp. Assts. to Atty. Gen. (Samuel J. Silverman, of New York City, Stewart D. Flanagan, of St. Louis, Mo., Russell H. Matthias, of Chicago, Ill., and Ruth R. Kessler, of New York City, of counsel), for defendants.


BAILEY, Justice.

On August 29, 1935, the President approved two acts of Congress, one "To establish a retirement system for employees of carriers subject to the Interstate Commerce Act, and for other purposes" (49 Stat. 967 [45 U.S.C.A. § 215 et seq.; 42 U.S.C.A. § 410a]), and the other "To levy an excise tax upon carriers and an income tax upon their employees" (49 Stat. 974 [45 U.S.C.A. § 241 et seq.]). The latter act provides that there shall be...

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