Legal Opinion
Atchison, Topeka & Santa Fe Railway Co. v. Lennen
District Court, D. Kansas
Decided April 15, 1982No. 80-4172, 80-4173, 80-4176, 80-4181 and 80-1690PublishedCited by 15 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
ROGERS, District Judge.
INTRODUCTION
This is an action brought by eleven interstate railroad companies 1 alleging that the State of Kansas 2 discriminated against rail transportation property in 1980 in the assessing and collecting of property taxes in violation of Section 306 of the Railroad Revitalization and Regulatory Reform Act of 1976 (the 4-R Act), now codified at 49 U.S.C. § 11503. 3 Section 306 prohibits dis criminatory state taxation of railroads and provides that railroad property may not be assessed at a higher ratio of assessed value to true market value than…
2Cases cited29 opinions
- Burford v. Sun Oil Co.Supreme Court of the United States · 1943
- Baggett v. BullittSupreme Court of the United States · 1964
- Hostetter v. Idlewild Bon Voyage Liquor Corp.Supreme Court of the United States · 1964
- Tully v. Griffin, Inc.Supreme Court of the United States · 1976
- In Re the Appeal of AMP Inc.Supreme Court of North Carolina · 1975
24 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Clinchfield Railroad Company v. LynchCourt of Appeals for the Fourth Circuit · 1983
- Southern Railway Company, Cross-Appellees, United States of America v. State Board of Equalization, Etc., Cross-AppellantsCourt of Appeals for the Eleventh Circuit · 1983
- In Re Tax Appeal of ANR Pipeline Co.Supreme Court of Kansas · 1994
- Southern Railway Co. v. State Board of EqualizationDistrict Court, N.D. Georgia · 1988
- Burlington Northern Railroad v. BairDistrict Court, S.D. Iowa · 1993
10 more not listed; retrieve them via the Exa API.