Court of Appeals for the Tenth Circuit March 18, 1952, 4363 (Nicholas, Collector of Internal Revenue v. Denver & R.G.W.R. Co)

BRATTON, Circuit Judge.

Acting under the Carriers Taxing Act of 1937, 50 Stat. 435, 45 U.S.C.A. § 261 et seq., the Commissioner of Internal Revenue assessed against The Denver and Rio Grande Western Railroad Company employment taxes for the years 1942 to 1946, inclusive; and acting under the Railroad Retirement Tax Act, 60 Stat. 722, 45 U.S.C.A.