Legal Opinion
ABF Freight System, Inc. v. Tax Division of the Arkansas Public Service Commission
Court of Appeals for the Eighth Circuit
Decided March 17, 1986No. Nos. 85-1368, 85-1369PublishedCited by 2 opinions
1Opinion of the Court
BOWMAN, Circuit Judge.
Plaintiffs and intervenors (collectively “the motor carriers”) appeal from the District Court’s entry of judgment in favor of defendants (“the State”). The motor carriers contend that the current ad valorem property taxation scheme in Arkansas discriminates against them in violation of the federal Motor Carrier Act of 1980 and the Arkansas Constitution. For the reasons discussed below, we affirm the judgment of the District Court.
I
Finding that prevalent state taxation practices and systems unreasonably burdened and discriminated against interstate motor carriers,…
2Cases cited10 opinions
- Pennhurst State School and Hospital v. HaldermanSupreme Court of the United States · 1984
- Edelman v. JordanSupreme Court of the United States · 1974
- Arkansas Public Service Commission v. Pulaski County Board of EqualizationSupreme Court of Arkansas · 1979
- Ogilvie v. State Board of EqualizationCourt of Appeals for the Eighth Circuit · 1981
- Clinchfield Railroad v. LynchDistrict Court, E.D. North Carolina · 1981
5 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- 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
- Abf Freight System, Inc., Builders Transportation Company, Campbell Sixty-Six, Chemical Leaman Tank Lines, Eagle Motor Lines, Inc., Fb Truck Line Co., East Texas Motor Freight Lines, Inc., Gordons Transports, Inc., Lee Way Motor Freight, Inc., Miller Transporters, Inc., North American Van Lines, Pacific Intermountain Express, Roadway Express, Inc., Ruan Transport Corporation, Ryder Truck Lines, Inc., Spector-Red Ball, Inc., Time D.C., Inc., Transcon Lines, Wooten Transports, Inc. And Yellow Freight Systems, Inc. v. Tax Division of the Arkansas Public Service Commission and James Poe, in His Capacity as Director of the Tax Division of the Arkansas Public Service Commission and Charles Ragland, in His Capacity as Commissioner of Revenue for the State of Arkansas, Abf Freight System, Inc., Builders Transportation Company, Campbell Sixty-Six, Chemical Leaman Tank Lines, Eagle Motor Lines, Inc., Fb Truck Line Co., East Texas Motor Freight Lines, Inc., Gordons Transports, Inc., Lee Way Motor Freight, Inc., Miller Transporters, Inc., North American Van Lines, Pacific Intermountain Express, Roadway Express, Inc., Ruan Transport Corporation, Ryder Truck Lines, Inc., Spector-Red Ball, Inc., Time D.C., Inc., Transcon Lines, Wooten Transports, Inc. And Yellow Freight Systems, Inc., B.J. McAdams Inc. And Southern Trucking Corporation, Intervenor/appellants v. Tax Division of the Arkansas Public Service Commission and James Poe, in His Capacity as Director of the Tax Division of the Arkansas Public Service Commission and Charles Ragland, in His Capacity as Commissioner of Revenue for the State of ArkansasCourt of Appeals for the Eighth Circuit · 1986