Legal Opinion
Chrysler Rail Transportation Corp. v. Holt
District Court, W.D. Michigan
Decided January 3, 1994No. 5:92-cv-00082PublishedCited by 4 opinions
1Opinion of the Court
OPINION
HILLMAN, Senior District Judge.
This action involves two consolidated railroad tax cases. Case No. 5:92-cv-82 seeks relief for the 1992 tax year and Case No. 5:93-cv-92 seeks relief for the 1993 tax year. Plaintiffs assert that Michigan state taxes, as applied to them, are discriminatory and in violation of section 306 of the Railroad Revitalization and Regulatory Reform Act of 1976 (the “4R Act”). Plaintiffs seek a declaratory judgment pursuant to 28 U.S.C. § 2201.
This case is presently before the court on cross motions for summary judgment. Summary judgment is appropriate when there…
2Cases cited10 opinions
- Yick Wo v. HopkinsSupreme Court of the United States · 1886
- Norfolk & Western Railway Co. v. Missouri State Tax CommissionSupreme Court of the United States · 1968
- Roseann DUCHON, Plaintiff-Appellant, v. CAJON COMPANY, Defendant-AppelleeCourt of Appeals for the Sixth Circuit · 1986
- Trinova Corp. v. Department of TreasuryMichigan Supreme Court · 1989
- Atchison, Topeka & Santa Fe Railway Co. v. BairSupreme Court of Iowa · 1983
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3Cited by4 opinions
- Williams Natural Gas Co. v. . State Board of EqualizationSupreme Court of Oklahoma · 1994
- CSX Transportation, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2005
- CSX Transportation, Inc. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 2007
- Williams Natural Gas Co. v. . State Board of EqualizationSupreme Court of Oklahoma · 1994