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REYNOLDS v. CHICAGO, ST. P., M. & O. RY. CO.

No. 13579.

168 F.2d 943 (1948)

REYNOLDS v. CHICAGO, ST. P., M. & O. RY. CO.

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., Miss 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.

Nelson Trottman, of Chicago, Ill. (Warren Newcome, of St. Paul, Minn., and Nye F. Morehouse and Lowell Hastings, both of Chicago, Ill., on the brief), for appellee.

Before SANBORN, JOHNSEN and RIDDICK, Circuit Judges.

JOHNSEN, Circuit Judge.

The Chicago, St. Paul, Minneapolis and Omaha Railway Company in 1944 was assessed employment taxes under the Carriers Taxing Act, 26 U.S.C.A.Int.Rev.Code, § 1500 et seq., 45 U.S.C.A. § 261 et seq., on the workers who had performed services in 1940 under an employment relationship with the Shipley Company which had contracted to perform such services for the Railway Co. On denial of its claim for refund, the Railway Co. sued in the...

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