Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ared-5_08-cv-00060/USCOURTS-ared-5_08-cv-00060-5/pdf.json

Nature of Suit Code: 330
Nature of Suit: Federal Employers' Liability
Cause of Action: 45:51 Railways: Fed. Employer's Liability Act

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UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF ARKANSAS

RICHARD SHEPPARD ARNOLD UNITED STATES COURTHOUSE

500 W. CAPITOL, ROOM D444

LITTLE ROCK, ARKANSAS 72201-3325

(501) 604-5140

Facsimile (501) 604-5149

March 15, 2010

Mr. Scott H. Tucker 

Friday, Eldredge & Clark, LLP - Little Rock 

400 West Capitol Avenue, Suite 2000 

Little Rock, AR 72201-3522 

Mr. Nelson Gregory Wolff 

Schlichter, Bogard & Denton 

100 South Fourth Street , Suite 900 

St. Louis, MO 63102 

Re: Railroad Retirement Taxes: Cash v. Union Pacific, 5:08CV00060-WRW.

Gentlemen: 

I am still wrestling with the Tier I and Tier II tax issues. 

As I understand it, if we assume that Plaintiff was making $50,000/year (discounting the taxes that

are not in dispute), and would work for another 20 years but for his injury; then Plaintiff wants to

multiply 20 x $50,000 ($1,000,000) -- reduced to present value of course. 

Defendant, as I understand it, would require Plaintiff to take out the $10,000 for Tier I and Tier II

taxes that he would have paid (the $10,000 is a hypothetical figure) and Plaintiff would be required

to multiply 20 x 40,000 (total of $800,000 -- reduced to present value). And, as I understand it,

Defendant concedes that Plaintiff could still add on to the $800,000 figure the value of the lost

pension benefits resulting from the injury. 

Please advise me in exact, brief, and plenary detail why my hypothetical calculations above do not

square with the competing theories. Now, down to where the rubber meets the road. How much

money are we talking about:

1. I have Plaintiff’s economist’s report which does not include a deduction for railroad

retirement taxes or include a value for the lost pension benefits; but what figure would Plaintiff’s

economist chalkboard if the railroad taxes were deducted and the pension benefits calculated?

2. What figure is Defendant’s economist going to chalkboard under either scenario? 

Case 5:08-cv-00060-BRW Document 76 Filed 03/15/10 Page 1 of 2
I have a feeling that I’m a little bit like the piano player in the cathouse -- I don’t know

what’s going on upstairs. 

Please let me have your respective explanations and calculations by 4 p.m., next Monday,

March 22, 2010. 

Cordially,

/s/ Wm. R. Wilson, Jr.

Original to the Clerk of the Court

cc: Other Counsel of Record

Case 5:08-cv-00060-BRW Document 76 Filed 03/15/10 Page 2 of 2