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UNION PACIFIC CORP. v. U.S.

No. 93-5035.

5 F.3d 523 (1993)

UNION PACIFIC CORPORATION, Plaintiff-Appellee, v. The UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

September 17, 1993.

Attorney(s) appearing for the Case

John B. Jones, Jr., Covington & Burling, of Washington, DC, argued for plaintiff-appellee. With him on the brief was J. Michael Hemmer.

David I. Pincus, Atty., Dept. of Justice, of Washington, DC, argued for defendant-appellant. With him on the brief were James A. Burton, Acting Asst. Atty. Gen., Gary R. Allen and Nancy G. Morgan, Attys. Also on the brief was Michael L. Paup, Acting Asst. Atty. Gen.

Janet L. Bartelmay, Ass'n of American Railroads, of Washington, DC, was on the brief for amicus curiae, Ass'n of American Railroads.

Before MAYER, CLEVENGER, and RADER, Circuit Judges.

RADER, Circuit Judge.

The United States Court of Federal Claims determined that the Union Pacific Corporation (the Corporation) was not an employer under the terms of the Railroad Retirement Tax Act. 26 U.S.C. §§ 3201-3233 (1988). Therefore the trial court ordered the United States to refund railroad retirement taxes to the Corporation. Union Pacific Corporation v. United States, 26 Cl. Ct. 739 (1992). Because the Corporation is not "under common...

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