Legal Opinion
Trailer Train Company, a Corporation and Railbox Company, a Corporation v. State Board of Equalization
Court of Appeals for the Ninth Circuit
Decided January 25, 1983No. 81-4188PublishedCited by 56 opinions
1Opinion of the Court
CHOY, Circuit Judge:
The issue in this case is whether the district court erred in granting a preliminary injunction preventing the California State Board of Equalization (Board) from collecting an amended property-tax bill levied on appellees’ railroad cars. The district court found that the imposition of the additional tax impermissibly conflicted with § 306 of the Railroad Revitalization and Regulatory Reform Act of 1976 (the 4-R Act), current version at 49 U.S.C. § 11503 1 , which prohibits the taxation of rail-transportation property at a rate higher than the rate generally applicable to…
2Cases cited10 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Philbrook v. GlodgettSupreme Court of the United States · 1975
- United States v. City & County of San FranciscoSupreme Court of the United States · 1940
- International Telephone and Telegraph Corporation v. General Telephone & Electronics Corporation and Hawaiian Telephone CompanyCourt of Appeals for the Ninth Circuit · 1975
- Erie Railroad v. New YorkSupreme Court of the United States · 1914
5 more not listed; retrieve them via the Exa API.
3Cited by56 opinions
- John D. McKeel Jr. v. The Islamic Republic of Iran and the United States of AmericaCourt of Appeals for the Ninth Circuit · 1983
- Burlington Northern Railroad Company v. Department Of Revenue Of The State Of WashingtonCourt of Appeals for the Ninth Circuit · 1991
- American Airlines, Inc. v. County of San MateoCalifornia Supreme Court · 1996
- Csx Transportation, Inc. v. Tennessee State Board of EqualizationCourt of Appeals for the Sixth Circuit · 1992
- 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
51 more not listed; retrieve them via the Exa API.