Legal Opinion
Richmond, Fredericksburg & Potomac Railroad v. Department of Taxation
District Court, E.D. Virginia
Decided June 14, 1984No. Civ. A. 83-0752-RPublishedCited by 6 opinions
1Opinion of the Court
OPINION
WARRINER, District Judge.
Presently before the Court is defendant Department of Taxation, Commonwealth of Virginia’s ripe motion for judgment on the pleadings, plaintiff Richmond, Fredericksburg & Potomac Railroad Company’s motion for summary judgment, and defendant Department of Taxation’s cross-motion for summary judgment. The motions have been thoroughly briefed and oral argument has been heard. The matter is, therefore, ripe for adjudication.
I
FACTUAL BACKGROUND
Unless otherwise indicated, the following facts are not in dispute.
Prior to 1979, railroads, unlike other commercial and…
2Cases cited21 opinions
- Monroe v. PapeSupreme Court of the United States · 1961
- Brotherhood of Railroad Trainmen v. Baltimore & Ohio RailroadSupreme Court of the United States · 1947
- Fair Assessment in Real Estate Assn., Inc. v. McNarySupreme Court of the United States · 1981
- Rosewell v. LaSalle National BankSupreme Court of the United States · 1981
- Harrison v. PPG Industries, Inc.Supreme Court of the United States · 1980
16 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- 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
- Richmond, Fredericksburg & Potomac Railroad Company v. Department Of TaxationCourt of Appeals for the Fourth Circuit · 1985
- Trailer Train Company, Railbox Company and Railgon Company v. Gerald D. Bair, Director of the Department of Revenue of IowaCourt of Appeals for the Eighth Circuit · 1985
- Richmond, Fredericksburg & Potomac Railroad v. Department of TaxationCourt of Appeals for the Fourth Circuit · 1985
- Trailer Train Co., Railgon Co., Railbox Co. v. State Tax Commission, Director of Department of RevenueCourt of Appeals for the Eighth Circuit · 1991
1 more not listed; retrieve them via the Exa API.