Union Pacific Railroad Co. v. United States

  1. October 07, 2019

    IRS Won't Follow 8th Circ. In $41.7M Railroad Stock Tax Row

    The IRS has said it won't follow the Eighth Circuit's holding that payments to employees for ratifying a collective bargaining agreement aren't taxable in cases similar to one in which it awarded Union Pacific Railroad Co. a $41.7 million refund.

  2. September 18, 2017

    8th Circ. Urged To Reverse $75M Union Pacific Tax Refund

    The IRS on Friday urged the full Eighth Circuit to rethink a panel decision awarding Union Pacific a $75 million tax refund, saying the appellate panel misconstrued what qualifies as deductible employee compensation.

  3. August 01, 2017

    8th Circ. Reverses $75M Union Pacific Tax Refund Suit

    Union Pacific Railroad Co. on Tuesday won its bid to reverse an order that denied it a $75 million refund for taxes it paid from 1991 to 2007, when the Eighth Circuit found the Railroad Retirement Tax Act didn't require it to pay taxes when it paid employees in stock.

  4. October 26, 2016

    Railroad Trade Group Backs Union Pacific In $75M Tax Case

    The Association of American Railroads urged the Eighth Circuit on Tuesday to revive Union Pacific's bid for a refund of nearly $75 million worth of taxes on various stock options and union member payments to railroad employees, arguing that Congress intended for special treatment of railroads regarding the taxes at issue.

  5. October 21, 2016

    IRS Can't Tax Non-Cash Pay, Rail Co. Tells 8th Circ.

    The federal government violated the Railroad Retirement Tax Act when it collected $75 million in taxes on stock transfers and payments made to railroad employees for signing collective bargaining contracts, Union Pacific Railroad Co. has told the Eighth Circuit.