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INDIANA BOXCAR CORP. v. RAILROAD RETIREMENT BD.

No. 12-1150.

712 F.3d 590 (2013)

INDIANA BOXCAR CORPORATION, Petitioner v. RAILROAD RETIREMENT BOARD, Respondent.

United States Court of Appeals, District of Columbia Circuit.

Decided April 9, 2013.

Attorney(s) appearing for the Case

John D. Heffner argued the cause and filed the briefs for petitioner.

Ronald A. Lane argued the cause for amici curiae American Short Line and Regional Railroad Association in support of petitioner. With him on the brief was Keith T. Borman .

Kelli D. Johnson , General Attorney, Railroad Retirement Board, argued the cause for respondent. With her on the brief was Karl T. Blank , General Counsel.

Opinion for the Court filed by Circuit Judge KAVANAUGH.

KAVANAUGH, Circuit Judge.

Indiana Boxcar Corporation is a parent holding company that owns several railroad subsidiaries. Recently, the Railroad Retirement Board determined that Indiana Boxcar is an "employer" for purposes of the Railroad Retirement Act and the Railroad Unemployment Insurance Act, two statutes that protect retired and unemployed rail workers. The Board's determination will subject Indiana Boxcar to additional tax liability.

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