Legal Opinion

Alabama Great Southern Railroad v. Eagerton

Court of Appeals for the Eleventh Circuit

Decided December 14, 1981No. 80-9048PublishedCited by 7 opinions

1Opinion of the Court

TUTTLE, Circuit Judge:

The five railroad companies here appeal from the district court’s denial of injunctive and declaratory relief from the collection by the state of Alabama of its railroad license tax, 501 F.Supp. 1044 (M.D.Ala.1980). The appellants assert that the collection of this license tax is prohibited by subsection 306(l)(d) of the Railroad Revitalization and Regulatory Reform Act of 1976 (hereinafter the “Act”). Jurisdiction was predicated on subsection 306(2) of the Act which grants jurisdiction to the federal district courts over cases involving alleged violations of the…

2Cases cited11 opinions

  1. Brotherhood of Railroad Trainmen v. Baltimore & Ohio RailroadSupreme Court of the United States · 1947
  2. Smither and Company, Inc. v. Franciska T. ColesCourt of Appeals for the D.C. Circuit · 1957
  3. Gordon v. Appeal Tax CourtSupreme Court of the United States · 1845
  4. Ogilvie v. State Board of EqualizationCourt of Appeals for the Eighth Circuit · 1981
  5. United States v. GearSupreme Court of the United States · 1845

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3Cited by7 opinions

  1. 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
  2. Atchison, Topeka & Santa Fe Railway Co. v. BairSupreme Court of Iowa · 1983
  3. Alabama Great Southern Railroad Company v. EagertonCourt of Appeals for the Eleventh Circuit · 1981
  4. Department of Revenue, State of Florida, a State Agency and Randy Miller, Its Executive Director v. Trailer Train Company, a Delaware CorporationCourt of Appeals for the Eleventh Circuit · 1987
  5. Richmond, Fredericksburg & Potomac Railroad v. Department of TaxationDistrict Court, E.D. Virginia · 1984

2 more not listed; retrieve them via the Exa API.

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