Legal Opinion
ACF Industries, Inc. v. Department of Revenue of Oregon
Court of Appeals for the Ninth Circuit
Decided April 8, 1992No. 90-35402PublishedCited by 1 opinion
1Opinion of the Court
TROTT, Circuit Judge:
Appellants (collectively, the “Car-lines”) challenge the district court’s judgment in favor of the Department of Revenue of the State of Oregon (the “DOR”). The Carlines sought declaratory and injunctive relief against the DOR’s assessment and collection of the Carlines’ personal property tax for 1988, alleging discriminatory taxation in violation of the Railroad Revitalization and Regulatory Reform Act, 49 U.S.C. § 11503 (the “Act”).1 The dis*816trict court ruled the Carlines had not sustained their burden of showing impermissible discrimination, and denied relief. We have…
2Cases cited18 opinions
- 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
- State Of Arizona v. Atchison, Topeka And Santa Fe Railroad CompanyCourt of Appeals for the Ninth Circuit · 1981
- Southern Railway Company, Cross-Appellees, United States of America v. State Board of Equalization, Etc., Cross-AppellantsCourt of Appeals for the Eleventh Circuit · 1983
- Ogilvie v. STATE BD. OF EQUALIZATION, ETC.District Court, D. North Dakota · 1980
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3Cited by1 opinion
- Acf Industries, Inc. v. Department Of Revenue Of The State Of OregonCourt of Appeals for the Ninth Circuit · 1992