UNITED STATES v. MINNEAPOLIS & ST. LOUIS RAILWAY CO.

No. 15966.

260 F.2d 663 (1958)

UNITED STATES of America, Appellant, v. The MINNEAPOLIS & ST. LOUIS RAILWAY COMPANY, a Minnesota Corporation, Appellee.

United States Court of Appeals Eighth Circuit.

October 31, 1958.


Attorney(s) appearing for the Case

James P. Turner, Attorney, Department of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Joseph F. Goetten and I. Henry Kutz, Attorneys, Department of Justice, Washington, D. C., Clifford Janes, U. S. Atty., and Hyam Segell, Asst. U. S. Atty., St. Paul, Minn., on the brief), for appellant.

Richard Musenbrock, Minneapolis, Minn. (William J. Powell and LeRoy C. Corcoran, Minneapolis, Minn., on the brief), for appellee.

Before SANBORN, WOODROUGH and VOGEL, Circuit Judges.


VOGEL, Circuit Judge.

This case involves suit for refund of federal income taxes, jurisdiction being based on 28 U.S.C.A. §§ 1346 and 1402. Taxpayer, a railroad corporation, acquired on December 1, 1943, all the assets and liabilities of a predecessor corporation and claims to be entitled to deduct wages paid by it to employees of the predecessor corporation as a result of an agreement made by taxpayer in settling a wage dispute which had existed for some...

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