LIVINGSTON REBUILD CTR. v. R.R. RET. BD.

No. 91-3049.

970 F.2d 295 (1992)

LIVINGSTON REBUILD CENTER, INC., Petitioner, v. RAILROAD RETIREMENT BOARD, Respondent.

United States Court of Appeals, Seventh Circuit.

Decided July 22, 1992.

Order on Denial of Rehearing August 17, 1992.


Attorney(s) appearing for the Case

Mitchel H. Kider (argued), Christopher E. Hagerup, Weiner, McCaffrey, Brodsky, Kaplan & Levin, Washington, D.C., for petitioner.

Steven A. Bartholow, Edward S. Hintzke, Marguerite P. Dadabo (argued), Catherine C. Cook, Railroad Retirement Bd., Bureau of Law, Chicago, Ill., for respondent.

J. Thomas Garrett, Paducah, Ky., for VMV Enterprises, Inc. and Nat. Ry. Equipment Co. amicus curiae.

Before WOOD, Jr., COFFEY, and EASTERBROOK, Circuit Judges.


EASTERBROOK, Circuit Judge.

Railroads pay extra federal taxes to finance the benefits afforded to their employees under the Railroad Retirement Act and the Railroad Unemployment Insurance Act. Recognizing that firms would like to structure their operations to escape these onerous levies, Congress defined a covered "employer" broadly, including not only freight and passenger carriers but also "any company which is directly or indirectly owned or controlled by, or under...

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