Legal Opinion
CSX Transportation, Inc. v. Tennessee State Board of Equalization
District Court, M.D. Tennessee
Decided July 20, 1992No. 3:91-0066PublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM OPINION
WISEMAN, District Judge.
This is a civil action seeking to restrain and enjoin the defendant, and those acting in concert and participating with it, from assessing, levying or collecting ad valorem personal property taxes from the plaintiff for the 1990 tax year, to the extent that such taxes are discriminatory and unlawful under Section 306 of the Railroad Revitali zation and Regulatory Reform Act of 1976, Püb.L. No. 94-210, 90 Stat. 54 (Feb. 5, 1976), codified at 49 U.S.C. § 11503 and referred to herein as “Section 306.”
The language of 49 U.S.C. § 11503 as codified differs…
2Cases cited8 opinions
- Burlington Northern Railroad v. Oklahoma Tax CommissionSupreme Court of the United States · 1987
- 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
- Trailer Train Company Railbox Company and Railgon Company v. Donald S. Leuenberger, Tax Commissioner of the State of NebraskaCourt of Appeals for the Eighth Circuit · 1988
- Burlington Northern Railroad Company v. Gerald D. Bair, Director of the Department of Revenue of Iowa, Burlington Northern Railroad Company v. Gerald D. Bair, Director of the Department of Revenue of IowaCourt of Appeals for the Eighth Circuit · 1985
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- American Airlines, Inc. v. County of San MateoCalifornia Supreme Court · 1996
- Norfolk Southern Railway Co. v. Alabama Department of RevenueCourt of Appeals for the Eleventh Circuit · 2008
- 96 Cal. Daily Op. Serv. 1408, 96 Daily Journal D.A.R. 2443 the Atchison, Topeka and Santa Fe Railway Company, a Delaware Corporation Southern Pacific Transportation Company Arizona Central Railroad v. State of Arizona Arizona Department of Revenue City of Phoenix and Town of CliftonCourt of Appeals for the Ninth Circuit · 1996
- Northwest Airlines, Inc. v. Department of RevenueOregon Supreme Court · 1997
- Chrysler Rail Transportation Corp. v. HoltDistrict Court, W.D. Michigan · 1994
2 more not listed; retrieve them via the Exa API.