Wisconsin Central LTD. v. United States
U.S. Supreme Court · decided June 21, 2018 · Supreme Court Database (Spaeth)
- Decided
- June 21, 2018
- Term
- October Term 2017
- Vote
- 5–4
- Majority author
- Justice Gorsuch
- Issue area
- Federal Taxation
- Disposition
- Reversed and remanded
- Outcome
- Petitioning party won
- Ideological direction
- Conservative
Opinion excerpt
(Slip Opinion) OCTOBER TERM, 2017 1 Syllabus NOTE: Where it is feasible, a syllabus (headnote) will be released, as is being done in connection with this case, at the time the opinion is issued. The syllabus constitutes no part of the opinion of the Court but has been prepared by the Reporter of Decisions for the convenience of the reader. See United States v. Detroit Timber & Lumber Co., 200 U.S. 321 , 337. SUPREME COURT OF THE UNITED STATES Syllabus WISCONSIN CENTRAL LTD. ET AL. v. UNITED STATES CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE SEVENTH CIRCUIT No. 17–530. Argued April 16, 2018—Decided June 21, 2018 As the Great Depression took its toll, struggling railroad pension funds reached the brink of insolvency. During that time before the rise of the modern interstate highway system, privately owned railroads employed large numbers of Americans and provided services vital to the nation’s commerce. To address the emergency, Congress adopted the Railroad Retirement Tax Act of 1937. That legislation federal- ized private railroad pension plans and it remains in force even to- day. Under the law’s terms, private railroads and their employees pay a tax based on employees’ incomes. In return, the federal gov- ernment provides employees a pension often more generous than the social security system supplies employees in other industries. This case arises from a…
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