Legal Opinion
Illinois Central Railroad v. Tennessee Department of Revenue
District Court, M.D. Tennessee
Decided August 27, 2013No. 3:10-cv-00197PublishedCited by 2 opinions
1Opinion of the Court
FINDINGS OF FACT AND CONCLUSIONS OF LAW
KEVIN H. SHARP, District Judge.
This action is brought under Section 306(l)(d) of the Railroad Revitalization and Regulatory Reform Act of 1976 (“Section 306” or the “4-R Act”), 49 U.S.C. § 11501(b)(4), which prohibits state and local governments from discriminating against railroads with respect to taxation. Plaintiff contends that the sales and use tax assessments imposed by the State are discriminatory because motor carriers are exempt from the tax, but rail carriers are not exempt. Plaintiff seeks injunctive and declaratory relief pursuant to Section…
2Cases cited12 opinions
- Department of Revenue of Ore. v. ACF Industries, Inc.Supreme Court of the United States · 1994
- The Kansas City Southern Railway Co., Cross v. Shirley McNamara Secretary of the Dept. Of Revenue and Taxation, State of Louisiana, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1987
- Burlington Northern, Santa Fe Railway Company v. Janette M. Lohman, Director, Department of Revenue of the State of MissouriCourt of Appeals for the Eighth Circuit · 1999
- Kansas City Southern Railway Co. v. KoellerCourt of Appeals for the Seventh Circuit · 2011
- Norfolk Southern Railway Co. v. Alabama Department of RevenueCourt of Appeals for the Eleventh Circuit · 2008
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3Cited by2 opinions
- Union Pacific Railroad Co. v. Tenn. Dep't of RevenueCourt of Appeals for the Sixth Circuit · 2015
- Marco Petroleum Industries, Inc. v. Commissioner, New Hampshire Department of SafetySupreme Court of New Hampshire · 2015