163574P.pdf   08/01/2017  Union Pacific Railroad Co.  v.  United States
   U.S. Court of Appeals Case No:  16-3574
   U.S. District Court for the District of Nebraska - Omaha   
   [PUBLISHED] [Arnold, Author, with Wollman and Gruender, Circuit Judges] 
   Civil case - Railroad Retirement Tax Act. In a suit to recover a refund of 
   $75 million in taxes the railroad paid the federal government from 1991 to 
   2007 under the Railroad Retirement Act, the district court erred in 
   rejecting the refund request and granting the government's motion for 
   summary judgment; the Act unambiguously does not require the payment of 
   RRTA taxes on remuneration in stock; additionally, ratification payments 
   made to employees were not subject to the tax because the payments were 
   not made for services rendered to the railroad. Reversed and remanded for 
   further proceedings.