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UNION PACIFIC R. CO. v. U.S.

No. 16-3574.

865 F.3d 1045 (2017)

UNION PACIFIC RAILROAD COMPANY, in its own capacity and in its capacity as successor to Union Pacific Railroad Company, Plaintiff-Appellant v. UNITED STATES of America, Defendant-Appellee. Association of American Railroads, Amicus on Behalf of Appellant(s).

United States Court of Appeals, Eighth Circuit.

Filed: August 1, 2017.

Attorney(s) appearing for the Case

Counsel who presented argument on behalf of the appellant was Bryan Michael Killian , of Washington, DC. The following attorney(s) appeared on the appellant brief; Mary Bell Hevener , of Washington, DC., Bryan Michael Killian , of Washington, DC., Stephanie Schuster , of Washington, DC., Robert Ryan Martinelli , of Washington, DC., Steven Paul Johnson , of Washington, DC., William F. Colgin, Jr. , of Palo Alto, CA.

Counsel who presented argument on behalf of the appellee was Ellen Page DelSole , of Washington, DC. The following attorney(s) appeared on the appellee brief; Ellen Page DelSole , of Washington, DC., Francesca Ugolini , of Washington, DC.

Before WOLLMAN, ARNOLD, and GRUENDER, Circuit Judges.

The Union Pacific Railroad Company seeks a refund of about $75 million in taxes that it paid the federal government from 1991 to 2007 under the Railroad Retirement Tax Act. UP maintains that the RRTA did not require it to pay taxes when it paid employees in stock or made what are called ratification payments to union-member...

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