United States Fifth Circuit

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Trans-Serve, Inc. v. US, 07-30015

In an action brought by plaintiff disputing the amount of federal employment taxes that it owes for certain tax years, a judgment against plaintiff is affirmed where: 1) the district court properly ruled that plaintiff was an "employer" within the meaning of the Railroad Retirement Tax Act (RRTA) and Railroad Unemployment Repayment Tax Act (RURTA), and thus subject to the higher federal employment taxes imposed under those statutes; and 2) thus, plaintiff was not entitled to a refund taxes it paid for the tax years at issue and must pay interest and penalties on those back taxes.

Appellate Information

  • Decided 03/19/2008
  • Published 03/20/2008


  • WIENER, Circuit Judge:, Before JONES, Chief Judge, and WIENER and CLEMENT, Circuit Judges.


  • United States Fifth Circuit


  • For Appellant:
  • William Edward Quirk (argued), Shugart, Thomson & Kilroy, Kansas City, MO, for Plaintiff-Appellant., Ellen Page DelSole (argued), Jonathan S. Cohen, U.S. Dept. of Justice, Tax Div., App. Section, Washington, DC, for U.S.