Legal Opinion
Burlington Northern Railroad v. James
District Court, D. Minnesota
Decided August 11, 1989No. Civil No. 4-88-362PublishedCited by 2 opinions
1Opinion of the Court
ORDER
ROSENBAUM, District Judge.
Introduction
Plaintiff, the Burlington Northern Railroad Company (BN), challenges the 1987 ad valorem tax assessed by defendant John James, Commissioner of Revenue of the State of Minnesota (Commissioner). BN contends the method by which the assessed value of its railroad operating property was computed effectively imposed a tax on a portion of BN’s personal property, while the personal property of other commercial and industrial taxpayers was exempt under Minnesota law. BN claims the Commissioner violated Section 306, Sec. 28(l)(d) of the Railroad Revitalization…
2Cases cited13 opinions
- Fair Assessment in Real Estate Assn., Inc. v. McNarySupreme Court of the United States · 1981
- Burlington Northern Railroad v. Oklahoma Tax CommissionSupreme Court of the United States · 1987
- Trailer Train Company, a Corporation and Railbox Company, a Corporation v. State Board of EqualizationCourt of Appeals for the Ninth Circuit · 1983
- 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
- Ogilvie v. State Board of EqualizationCourt of Appeals for the Eighth Circuit · 1981
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3Cited by2 opinions
- Burlington Northern Railroad Co. v. John James, Commissioner of Revenue of the State of MinnesotaCourt of Appeals for the Eighth Circuit · 1990
- Burlington Northern Railroad v. BairDistrict Court, S.D. Iowa · 1993