20 C.F.R. § 202.7
Service or operation in connection with railroad transportation
The service rendered or the operation of equipment or facilities by persons or companies owned or controlled by or under common control with a carrier is in connection with the transportation of passengers or property by railroad, or the receipt, delivery, elevation, transfer in transit, refrigeration or icing, storage, or handling of property transported by railroad, if such service or operation is reasonably directly related, functionally or economically, to the performance of obligations which a company or person or companies or persons have undertaken as a common carrier by railroad, or to the receipt, delivery, elevation, transfer in transit, refrigeration or icing, storage, or handling of property transported by railroad.
Notes of Decisions
Cited in 8
cases, 1957–2008 · leading case: Railroad Concrete Crosstie Corporation v. Railroad Retirement Board
Railroad Concrete Crosstie Corporation v. Railroad Retirement Board (1983)
“” The phrase “service or operation in connection with railroad transportation” is defined in 20 C.F.R. § 202.7 : The service rendered or the operation of equipment or facilities by persons or companies owned or controlled by or under common control with a carrier is in…”
Interstate Quality Services, Inc. v. Railroad Retirement Board (1996)
“2 Both the statutes and the regulations exempt from coverage companies that perform only “casual” rail service, which the regulations define as service that either “is so irregular or infrequent as to afford no substantial basis for an inference that such service or operation…”
Trans-Serve, Inc. v. United States (2008)
“Revenue Ruling 85-177 states: “In situations similar to that in [Railroad Crosstie Coip.”
Chestnut Hill Gulf, Inc. v. Cumberland Farms, Inc. (1992)
“” 120 C.F.R. § 202.7 (d)(1). Creditor is defined as “a person who, in the ordinary course of business, regularly participates in the decision of whether or not to extend credit.”
City of Galveston v. United States (1995)
“The service rendered or the operation of equipment or facilities by persons or companies owned or controlled by or under common control with a carrier is in connection with the transportation of passengers or property by railroad, or the receipt, delivery, elevation, transfer in…”
Southern Development Co. v. Railroad Retirement Board (1957)
“20 C.F.R. 202.7; see also, Southern Pacific Building Company, Railroad Retirement Board Law Bulletin Number 2, p.”
Trans-Serve Inc v. United States (2008)
“(quoting 20 C.F.R. § 202.7 ). 17 Id. at 1411 . 18 In Revenue Ruling 85-177, the IRS specifically adopted the logic of the Eleventh Circuit’s decision in Railroad Concrete Crosstie Corp.”
Southern Development Company v. Railroad Retirement Board (1957)
“20 C.F.R. 202.7; see also, Southern Pacific Building Company, Railroad Retirement Board Law Bulletin Number 2, p.”
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