Legal Opinion
The Kansas City Southern Railway Co., Cross v. Shirley McNamara Secretary of the Dept. Of Revenue and Taxation, State of Louisiana, Cross-Appellee
Court of Appeals for the Fifth Circuit
Decided May 27, 1987No. 86-3152PublishedCited by 43 opinions
1Opinion of the Court
GEE, Circuit Judge:
The appellees are railroads doing interstate and intrastate business in Louisiana. They sued the state tax collectors, alleging that the Louisiana Tax on Transportation and Communication Utilities (“T & C” tax) discriminates against them in violation of the Railroad Revitalization and Regulatory Reform Act of 1976 (“4-R Act”). The district court ruled in favor of the railroads, but enjoined the collection of the T & C tax only insofar as it exceeded a locally assessed business license tax. We affirm the district court’s holding that the T & C tax violates the 4-R Act, but…
2Cases cited30 opinions
- Immigration & Naturalization Service v. Cardoza-FonsecaSupreme Court of the United States · 1987
- Maryland v. LouisianaSupreme Court of the United States · 1981
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Minneapolis Star & Tribune Co. v. Minnesota Commissioner of RevenueSupreme Court of the United States · 1983
- Burlington Northern Railroad v. Oklahoma Tax CommissionSupreme Court of the United States · 1987
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3Cited by43 opinions
- Wheeling & Lake Erie Railway Company v. Public Utility Commission Of The Commonwealth Of PennsylvaniaCourt of Appeals for the Third Circuit · 1998
- Burlington Northern Railroad Company v. City of Superior, WisconsinCourt of Appeals for the Seventh Circuit · 1991
- Burlington Northern Railroad Company v. Mary HuddlestonCourt of Appeals for the Tenth Circuit · 1996
- Trailer Train Co., Railgon Co., Railbox Co. v. State Tax Commission, Director of Department of RevenueCourt of Appeals for the Eighth Circuit · 1991
- Burlington Northern, Santa Fe Railway Company v. Janette M. Lohman, Director, Department of Revenue of the State of MissouriCourt of Appeals for the Eighth Circuit · 1999
38 more not listed; retrieve them via the Exa API.