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MIDWEST MOTOR EXPRESS v. COMMISSIONER OF INT. REV.

No. 15793.

251 F.2d 405 (1958)

MIDWEST MOTOR EXPRESS, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

Rehearing Denied April 16, 1958.

Attorney(s) appearing for the Case

Joseph A. Maun, St. Paul, Minn. (William R. Busch, and Bundlie, Kelley & Maun, St. Paul, Minn., on the brief), for petitioner.

Morton K. Rothschild, Atty., Dept. of Justice, Washington, D. C. (John N. Stull, Acting Asst. Atty. Gen., and Lee A. Jackson and Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Robert G. May, Brent O. Stordahl, Nils A. Boe, Sioux Falls, S. D., and Hoyt Crooks, St. Paul, Minn., amici curiae.

Before GARDNER, Chief Judge, and WOODROUGH and VOGEL, Circuit Judges.

VOGEL, Circuit Judge.

Petitioner, a North Dakota corporation, is and, at all times pertinent hereto, was engaged in business as a Class I common carrier of property by motor vehicle in interstate commerce. Prior to August 11, 1944, and during the prosecution of World War II, petitioner and approximately 100 other associated midwestern motor carriers were operating under substantially similar contracts with an over-the-road drivers union. An impasse in wage negotiations...

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