REYNOLDS v. NORTHERN PAC. RY. CO.

Nos. 13583, 13586.

168 F.2d 934 (1948)

REYNOLDS v. NORTHERN PAC. RY. CO. REYNOLDS et al. v. SAME.

Circuit Court of Appeals, Eighth Circuit.

May 14, 1948.


Attorney(s) appearing for the Case

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., Victor E. Anderson, U. S. Atty. and Linus J. Hammond, Asst. U. S. Atty., both of St. Paul, Minn., on the brief), for appellant.

Richard R. Lyman, of Toledo, Ohio (Thomas Vennum, of Minneapolis, Minn., Willard H. McEwen, of Toledo, Ohio, Vennum, Neville, Wright & Newhall, of Minneapolis, Minn, and Mulholland, Robie & McEwen, of Toledo, Ohio, on the brief), for intervening appellants, Railway Employes' Department of the American Federation of Labor and others.

M. L. Countryman, Jr., of St. Paul, Minn., (L. B. daPonte, of St. Paul, Minn., on the brief), for appellee.

Before SANBORN, JOHNSEN and RIDDICK, Circuit Judges.


JOHNSEN, Circuit Judge.

The Commissioner of Internal Revenue in 1944, for the first time, made assessment of employment taxes under the Carriers Taxing Act of 1937, §§ 1-13, 45 U.S.C.A. §§ 261-273, 26 U.S.C.A. Int.Rev.Code, § 1500 et seq., against Northern Pacific Railway Co. on workers who had been performing services under various contracts between Addison Miller Co. and the Railway Co. and on workers who had been performing services under...

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