Legal Opinion
Trailer Train Co. v. State Board of Equalization of North Dakota
Court of Appeals for the Eighth Circuit
Decided June 29, 1983No. Nos. 82-1950, 82-1951PublishedCited by 3 opinions
1Opinion of the Court
HEANEY, Circuit Judge.
The North Dakota Tax Commissioner and State Board of Equalization appeal from the district court’s order granting summary judgment in favor of Trailer Train Company and Railbox Company on their claims for ad valorem tax relief for the 1979 and 1980 tax years. The district court held that North Dakota’s practice of taxing the personal property of Trailer Train and Railbox, while exempting the personal property of other commercial and industrial taxpayers in North Dakota, resulted in tax discrimination against railroad transportation proper-, ty in violation of section…
2Cases cited5 opinions
- Ogilvie v. STATE BD. OF EQUALIZATION, ETC.District Court, D. North Dakota · 1980
- Alabama Great Southern Railroad Company v. EagertonCourt of Appeals for the Eleventh Circuit · 1981
- Richard B. Ogilvie, Trustee of the Property of the Chicago, Milwaukee, St. Paul and Pacific Railroad Company, a Corporation Soo Line Railroad Company, a Corporation and Burlington Northern, Inc., a Corporation v. The State Board of Equalization of the State of North Dakota and the Honorable Arthur A. Link, as Governor of the State of North Dakota and Chairman of the State Board of Equalization and the Honorable Byron L. Dorgan as Tax Commissioner of the State of North Dakota and Secretary of the State Board of Equalization, Richard B. Ogilvie, Trustee of the Property of the Chicago, Milwaukee, St. Paul and Pacific Railroad Company, a Corporation Soo Line Railroad Company, a Corporation and Burlington Northern, Inc., a Corporation v. The State Board of Equalization of the State of North Dakota and the Honorable Arthur A. Link, as Governor of the State of North Dakota and Chairman of the State Board of Equalization and the Honorable Byron L. Dorgan as Tax Commissioner of the State of North Dakota and Secretary of the State Board of EqualizationCourt of Appeals for the Eighth Circuit · 1981
- General American Transportation Corporation v. Louisiana Tax CommissionCourt of Appeals for the Fifth Circuit · 1982
- Trailer Train Co. v. State Board of EqualizationDistrict Court, N.D. California · 1982
3Cited by3 opinions
- Atchison, Topeka & Santa Fe Railway Co. v. BairSupreme Court of Iowa · 1983
- Atchison, Topeka & Santa Fe Railway Co. v. BairSupreme Court of Iowa · 1983
- Trailer Train Company, a Corporation, and Railbox Company, a Corporation v. State Board of Equalization of the State of North Dakota and Byron L. Dorgan, as Tax Commissioner of the State of North Dakota, Trailer Train Company, a Corporation, and Railbox Company, a Corporation v. State Board of Equalization of the State of North Dakota and Kent Conrad, as Tax Commissioner of the State of North DakotaCourt of Appeals for the Eighth Circuit · 1983