ATCHISON, TOPEKA AND SANTA FE RY. CO. v. U.S.

Civ. A. Nos. 81-2219-S, 84-2193-S.

628 F.Supp. 1431 (1986)

The ATCHISON, TOPEKA AND SANTA FE RAILWAY COMPANY, Plaintiff, v. UNITED STATES of America, Defendant. The ATCHISON, TOPEKA AND SANTA FE RAILWAY COMPANY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Kansas.

February 14, 1986.


Attorney(s) appearing for the Case

Gary L. Crosby, Orval M. Adam, Gus Svolos, Daniel J. Westerbeck, Brian J. McKenna, Chicago, Ill., Laurence E. Garrett, J.B. Reeves, Topeka, Kan., Weeks, Thomas & Lysaught, J. Donald Lysaught, Kansas City, Kan., for plaintiff.

Benjamin L. Burgess, Jr., U.S. Atty., D. Kan., David Gustafson, Robert L. Baker, James P. Sites, George L. Squires, Trial Attys., Tax Div., Dept. of Justice, Washington, D.C., Janice Miller Karlin, Asst. U.S. Atty., Kansas City, Kan., for defendant.

Highsaw & Mahoney, P.C., William G. Mahoney, William J. Birney, Washington, D.C., Robert D. Loughbom, Kansas City, Kan., for Railway Labor Executives' Assn.


MEMORANDUM AND ORDER

SAFFELS, District Judge.

This matter is before the court on defendant's motion for summary judgment and plaintiff's motion for partial summary judgment. The court heard oral argument on these motions on January 3, 1986. This is a civil tax refund suit brought by plaintiff to recover railroad retirement taxes paid pursuant to provisions of the Railroad Retirement Tax Act of the Internal Revenue Code of 1954. These consolidated cases involve...

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