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NICHOLAS v. DENVER & R. G. W. R. CO.

No. 4363.

195 F.2d 428 (1952)

NICHOLAS, Collector of Internal Revenue, v. DENVER & R. G. W. R. CO.

United States Court of Appeals Tenth Circuit.

March 18, 1952.

Attorney(s) appearing for the Case

Maurice P. Wolk, Sp. Asst. to Atty. Gen. (Charles S. Vigil, U. S. Atty., Henry E. Lutz, Asst. U. S. Atty., Denver, Colo., Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack and Robert N. Anderson, Sp. Assts. to Atty. Gen., on the brief), for appellant.

Theodore A. White, Denver, Colo. (Thomas R. Woodrow, Denver, Colo., on the brief), for appellee.

Before PHILLIPS, Chief Judge, and BRATTON and MURRAH, Circuit Judges.

BRATTON, Circuit Judge.

Acting under the Carriers Taxing Act of 1937, 50 Stat. 435, 45 U.S.C.A. § 261 et seq., the Commissioner of Internal Revenue assessed against The Denver and Rio Grande Western Railroad Company employment taxes for the years 1942 to 1946, inclusive; and acting under the Railroad Retirement Tax Act, 60 Stat. 722, 45 U.S.C.A. § 228a, the Commissioner made a like assessment against the railroad company for the year 1947. The asserted tax...

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