Legal Opinion
Trailer Train Company Railbox Company and Railgon Company v. Donald S. Leuenberger, Tax Commissioner of the State of Nebraska
Court of Appeals for the Eighth Circuit
Decided December 19, 1988No. 88-1118PublishedCited by 28 opinions
1Opinion of the Court
STUART, Senior District Judge.
The appellees, Trailer Train Company and its wholly owned subsidiaries Railbox Co. and Railgon Co., (hereinafter referred to as Trailer Train) brought this action against the Nebraska Tax Commissioner for declaratory and injunctive relief claiming that the levy and collection of Nebraska’s ad valorem tax on their rail cars violate section 306(l)(d) of the Railroad Revitalization and Regulatory Reform Act of 1976, Pub. Law 94-210, 90 Stat. 31, 54 (codified at 49 U.S.C. § 11503) (the 4-R Act). The trial court 1 agreed and enjoined Nebraska from collecting that tax.…
2Cases cited5 opinions
- Ogilvie v. STATE BD. OF EQUALIZATION, ETC.District Court, D. North Dakota · 1980
- Clinchfield Railroad Company Durham & Southern Railway Company Highpoint, Thomasville & Denton Railroad Company Norfolk, Franklin & Danville Railway Company Norfolk Southern Railway Company Norfolk & Western Railway Company Seaboard Coast Line Railroad Company Southern Railway Company and Winston-Salem Southbound Railway Company v. Mark G. Lynch, Secretary of Revenue of the State of North Carolina and Douglas R. Holbrook, Director, Ad Valorem Tax Division of the North Carolina Department of Revenue Iredell County Robeson County Rowan County Rutherford County Vance County Granville County Wilson County, and Mecklenburg County Catawba County Durham County Person County Forsyth County Surry County Union County Johnson County Anson County Harnett County Wake County Madison County Cabarrus County Stokes County Alamance County Columbus County and Halifax County, Clinchfield Railroad Company Durham & Southern Railway Company Highpoint, Thomasville & Denton Railroad Company Norfolk, Franklin & Danville Railway Company Norfolk Southern Railway Company Norfolk & Western Railway Company Seaboard Coast Line Railroad Company Southern Railway Company and Winston-Salem Southbound Railway Company v. Catawba County Forsyth County, and Mark G. Lynch, Secretary of Revenue of the State of North Carolina and Douglas R. Holbrook, Director, Ad Valorem Tax Division of the North Carolina Department of Revenue Iredell County Robeson County Rowan County Rutherford County Vance County Granville County Wilson County Mecklenburg County Durham County Person County Surry County Union County Johnson County Anson County Harnett County Wake County Madison County Cabarrus County Stokes County Alamance County Columbus County and Halifax CountyCourt of Appeals for the Fourth Circuit · 1986
- Burlington Northern Railroad v. BairDistrict Court, S.D. Iowa · 1984
- 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
- 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
3Cited by28 opinions
- Department of Revenue of Ore. v. ACF Industries, Inc.Supreme Court of the United States · 1994
- MAPCO Ammonia Pipeline, Inc. v. State Board of Equalization & AssessmentNebraska Supreme Court · 1991
- Burlington Northern Railroad Company v. City of Superior, WisconsinCourt of Appeals for the Seventh Circuit · 1991
- Jaksha v. StateNebraska Supreme Court · 1992
- Trailer Train Co., Railgon Co., Railbox Co. v. State Tax Commission, Director of Department of RevenueCourt of Appeals for the Eighth Circuit · 1991
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