Legal Opinion
MHC, Inc. v. Oregon Department of Revenue
Court of Appeals for the Ninth Circuit
Decided September 29, 1995No. Nos. 94-35939, 94-35941 and 94-36238PublishedCited by 2 opinions
1Opinion of the Court
REINHARDT, Circuit Judge:
These eases arise out of prior litigation brought by various railroads challenging provisions of the Oregon property tax scheme under the Railroad Revitalization and Regulatory Reform Act. Pending the outcome of the primary litigation, the disputed taxes were placed into escrow accounts pursuant to a consent order entered upon stipulation of the parties. Eventually, Oregon prevailed on the merits. The present dispute centers on whether the railroads must pay the Oregon statutory rate of interest of 16% applicable to untimely paid taxes.
I
Plaintiffs in these…
2Cases cited8 opinions
- Department of Revenue of Ore. v. ACF Industries, Inc.Supreme Court of the United States · 1994
- The Squaxin Island Tribe v. The State of WashingtonCourt of Appeals for the Ninth Circuit · 1986
- Societe Internationale Pour Participations Industrielles Et Commerciales, S. A. v. McGraneryDistrict Court, District of Columbia · 1953
- Cassim v. BowenCourt of Appeals for the Ninth Circuit · 1987
- Acf Industries Incorporated General American Transportation Corporation Union Tank Car Company v. California State Board of EqualizationCourt of Appeals for the Ninth Circuit · 1994
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3Cited by2 opinions
- 95 Cal. Daily Op. Serv. 7612, 95 Daily Journal D.A.R. 13,078 Mhc, Inc., an Oregon Corporation Plm International, Inc., a Delaware Corporation Celtran, Inc., a Delaware Corporation v. Oregon Department of Revenue Richard A. Munn, Director of the Dept. Of Revenue of the State of Oregon, Acf Industries, Inc. General American Transportation Corporation General Electric Railcar Services Corporation Pullman Leasing Company Railbox Company Railgon Company Trailer Train Company Union Tank Car Company v. Oregon Department of Revenue Richard A. Munn, Director of the Dept. Of Revenue of the State of Oregon, Burlington Northern Railroad Company Portland Terminal Railroad Company v. Oregon Dept. Of Revenue Richard A. Munn, Director of the Dept. Of Revenue of the State of OregonCourt of Appeals for the Ninth Circuit · 1995
- Cement Division, National Gypsum Co. v. City of MilwaukeeDistrict Court, E.D. Wisconsin · 1996