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CSX CORP. v. U.S.

No. 17-12961.

909 F.3d 366 (2018)

CSX CORPORATION, Atlantic Land and Improvement Company, Carrollton Railroad, Chessie Computer Services, Inc., CSX Intermodal Terminals, Inc., CSX Rail Payroll Services, Inc., CSX Real Property, Inc., CSX Transportation, Inc., CSX Transportation Terminals, Cybernetics & Services, Inc., Fruit Growers Dispatch, Inc., Fruit Growers Express Company, Total Distribution Services, Inc., Transflo Terminal Services, Inc., Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

November 21, 2018.

Attorney(s) appearing for the Case

Stephanie Schuster , Steven Paul Johnson , Morgan Lewis & Bockius, LLP, Washington, DC, Clay Matthew Carlton , Morgan Lewis & Bockius, LLP, Miami, FL, Mary Bell Hevener , Morgan Lewis & Bockius, LLP, New York, NY, for Plaintiffs-Appellants.

Bryan Michael Killian , Morgan Lewis & Bockius, LLP, Washington, DC, for CSX Corporation, Carrollton Railroad, Chessie Computer Services, Inc., CSX Intermodal Terminals, Inc., CSX Rail Payroll Services, Inc., CSX Real Property, Inc., CSX Transportation, Inc., CSX Transportation Terminals, Cybernetics & Services, Inc., Fruit Growers Dispatch, Inc., Fruit Growers Express Company, Total Distribution Services, Inc., and Transflo Terminal Services, Inc.

Ellen Page DelSole , Gilbert Steven Rothenberg , Francesca Ugolini , U.S. Department of Justice, Chief Appellate Section Tax Division, William E. Farrior , Michael N. Wilcove , U.S. Department of Justice, Tax Division, Washington, DC, U.S. Attorney Service-Middle District of Florida, U.S. Attorney's Office, Tampa, FL, for Defendant-Appellee.

Before WILSON, and JORDAN, Circuit Judges, and MOORE, District Judge.

This case concerns whether the Railroad Retirement Tax Act (RRTA) imposes a tax on (1) a railroad's stock transfers to its employees and (2) a railroad's provision of relocation benefits to its employees. CSX Corporation (CSX) maintains that neither is taxable and, accordingly, seeks a refund of federal employment taxes paid in 2009

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