United States Federal Circuit

Payments made to employees by plaintiffs, an affiliated group of railroad companies, are subject to taxation under the Federal Insurance Contributions Act (FICA), 26 U.S.C. sections 3101-3128, and the Railroad Retirement Tax Act (RRTA).

Appellate Information

• Decided 03/06/2008
• Published 03/06/2008

Judges

• BRYSON, Circuit Judge., Before BRYSON, Circuit Judge, PLAGER, Senior Circuit Judge, and MOORE, Circuit Judge.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Stephen N. Shulman, Ivins, Phillips & Barker Chartered, of Washington, DC, argued for plaintiffs-appellants.   With him on the brief were David W. Feeney and Burton Spivak, Cadwalader, Wickersham & Taft LLP, of New York, NY.


• For Appellees:
  
• Kenneth L. Greene, Attorney, Appellate Section, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-cross appellant.   With him on the brief were Richard T. Morrison, Acting Assistant Attorney General, Gilbert S. Rothenberg, Acting Deputy Assistant Attorney General, and Steven W. Parks, Attorney.