Legal Opinion
Union Pacific R. Co. v. State Tax Com'n of Utah
District Court, D. Utah
Decided December 19, 1988No. C-84-0839J, C-84-0840J and 82-C-0998JPublishedCited by 22 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
JENKINS, Chief Judge.
The plaintiff railroads — Union Pacific (UP), the Denver & Rio Grande Western (D & RG). and Southern Pacific (SP) — brought these consolidated actions to challenge their ad valorem property tax assessments for 1984 and 1985 on the grounds that the assessments discriminated against them in violation of section 306 of the Railroad Revitalization and Regulatory Reform Act of 1976 (the 4R Act), Pub.L. No. 94-210, § 306, 90 Stat. 31, 54 (1976). The cases were tried to the court beginning on February 9, 1988, and ending on March 17, 1988, with some…
2Cases cited10 opinions
- Lochner v. New YorkSupreme Court of the United States · 1905
- Burlington Northern Railroad v. Oklahoma Tax CommissionSupreme Court of the United States · 1987
- Rio Algom Corp. v. San Juan CountyUtah Supreme Court · 1984
- Louisville & Nashville Railroad v. Louisiana Tax CommissionDistrict Court, M.D. Louisiana · 1980
- Kennecott Copper Corp. v. SALT LAKE COUNTYUtah Supreme Court · 1952
5 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Wann Robinson v. Jason WorleyCourt of Appeals for the Fourth Circuit · 2017
- Beaver County v. Utah State Tax CommissionUtah Supreme Court · 1996
- Utah Ass'n of Counties v. Tax Commission Ex Rel. American Telephone & Telegraph Co.Utah Supreme Court · 1995
- Alta Pacific Associates, Ltd. v. Utah State Tax CommissionUtah Supreme Court · 1997
- Kennecott Corp. v. Utah State Tax CommissionUtah Supreme Court · 1993
17 more not listed; retrieve them via the Exa API.