General American Transportation Corp. v. Louisiana Tax Commission

JOHN V. PARKER, Chief Judge.

Plaintiffs in this action complain that the ad valorem assessment of their rail cars by the Louisiana Tax Commission violates Section 306 of the Railroad Revitalization and Regulatory Reform Act of 1976, as amended by the Revised Interstate Commerce Act, 49 U.S.C. § 11503. The matter came on for hearing on plaintiffs’ motion for a preliminary injunction, and the Court ordered the trial of the action on the merits to be advanced and consolidated with the hearing of the application. Rule 65(a)(2), Fed.R.Civ.P. Accordingly, the matter is before the Court for final…