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WASHINGTON UNIVERSITY v. UNITED STATES

No. 13271.

157 F.2d 112 (1946)

WASHINGTON UNIVERSITY v. UNITED STATES et al.

Circuit Court of Appeals, Eighth Circuit.

August 26, 1946.

Attorney(s) appearing for the Case

Richard S. Bull, of St. Louis, Mo., for appellant.

Harry Marselli, Sp. Asst. to the Atty. Gen. (Sewall Key, Acting Asst. Atty. Gen., A. F. Prescott and Paul S. McMahon, Sp. Assts. to the Atty. Gen., Harry C. Blanton, U. S. Atty., of Sikeston, Mo., and Russell Vandivort, Asst. U. S. Atty., of St. Louis, Mo., on the brief), for the United States.

James L. Crawford, of Cincinnati, Ohio, and S. D. Flanagan and E. D. Franey, both of St. Louis, Mo., for appellees Frank Wagenblast and others.

Before GARDNER and THOMAS, Circuit Judges, and DUNCAN, District Judge.

DUNCAN, District Judge.

The question for determination on this appeal is whether or not the appellant in its operation of Cupples Station, a freight handling station in St. Louis, Missouri, is an employer as defined by Section 1532 of Title 26 of the Internal Revenue Code, 26 U.S.C.A.Int.Rev.Code, § 1532, and Section 1(3) (a) of Title 49 U.S.C.A. of the Interstate Commerce Act, and therefore liable for the payment of the tax provided by the section. The Commissioner...

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