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ITEL CORP. v. U.S.R.R. RETIREMENT BD.

No. 82-2899.

710 F.2d 1243 (1983)

ITEL CORPORATION, Petitioner, v. UNITED STATES RAILROAD RETIREMENT BOARD, Respondent.

United States Court of Appeals, Seventh Circuit.

Decided June 23, 1983.

Attorney(s) appearing for the Case

Ralph J. Moore, Jr., Shea & Gardner, Washington, D.C., for petitioner.

Thomas W. Sadler, Gen. Atty., Railroad Retirement Bd., Chicago, Ill., for respondent.

Before CUDAHY and ESCHBACH, Circuit Judges, and SWYGERT, Senior Circuit Judge.

SWYGERT, Senior Circuit Judge.

This appeal challenges the United States Railroad Retirement Board's ("the Board") ruling that as of July 1, 1975 the Rail Division of ITEL Corporation ("ITEL") is an employer within the meaning of the Railroad Unemployment Insurance Act ("RUIA"), 45 U.S.C. § 351(a) (1976), and the Railroad Retirement Act ("RRA"), id. § 231(a)(1) ("the Acts"). We reverse.

I

The facts are undisputed. Until recently,...

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