Legal Opinion
General American Transportation Corporation v. Commonwealth of Kentucky
Court of Appeals for the Sixth Circuit
Decided May 16, 1986No. 85-5342PublishedCited by 6 opinions
1Opinion of the Court
ENGEL, Circuit Judge.
The Commonwealth of Kentucky appeals a judgment of the United States District Court for the Eastern District of Kentucky holding that the Commonwealth violated section 306 of the Railroad Revitalization and Regulatory Reform Act, 49 U.S.C. § 11503, (“the 4-R Act”) and establishing an ad valorem tax rate on rolling stock for the years 1981 through 1984 at $.3184 per $100.00 of assessed value. We conclude that Kentucky’s ad valorem tax rate of $1.00 per $100.00 on railroad rolling stock violated the 4-R Act and that since no identifiable existing tax rate fulfilled the…
2Cases cited5 opinions
- Russman v. LuckettCourt of Appeals of Kentucky (pre-1976) · 1965
- Trailer Train Company, a Corporation and Railbox Company, a Corporation v. State Board of EqualizationCourt of Appeals for the Ninth Circuit · 1983
- Clinchfield Railroad Company v. LynchCourt of Appeals for the Fourth Circuit · 1983
- Acf Industries, Incorporated v. The State of Arizona and Arizona Department of RevenueCourt of Appeals for the Ninth Circuit · 1983
- Louisville and Nashville Railroad Company, a Kentucky Corporation v. Department of Revenue, State of Florida, a State Agency, and Randy Miller, Executive Director, Seaboard Coastline Railroad Company, a Virginia Corporation v. Department of Revenue, State of Florida, a State Agency, and Randy Miller, Executive DirectorCourt of Appeals for the Eleventh Circuit · 1984
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
- Norfolk Southern Railway Co. v. Alabama Department of RevenueCourt of Appeals for the Eleventh Circuit · 2008
- Department of Revenue, State of Florida, a State Agency and Randy Miller, Its Executive Director v. Trailer Train Company, a Delaware CorporationCourt of Appeals for the Eleventh Circuit · 1987
- Union Carbide Corp. v. Board of Tax Commissioners of the State of IndianaCourt of Appeals for the Seventh Circuit · 1995
- Dayton Power & Light Co. v. Department of Revenue, Finance & Administration CabinetCourt of Appeals of Kentucky · 2012
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