Legal Opinion
Atchison, Topeka & Santa Fe Railway Co. v. Bair
Supreme Court of Iowa
Decided September 21, 1983No. 69397PublishedCited by 33 opinions
1Opinion of the Court
UHLENHOPP, Justice.
This appeal requires us to consider the validity of an Iowa tax which is challenged by plaintiff railroads, all of which are interstate carriers subject to the jurisdiction of the Interstate Commerce Commission (ICC). The State claims the tax is a salutory effort to require the entire Iowa railroad industry to help support the rehabilitation of its members who are in financial trouble. Unfortunately, the problem is not that simple, primarily because of an act of Congress prohibiting discriminatory taxation of railroads.
The financial condition of most American railroads…
2Cases cited27 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Brotherhood of Railroad Trainmen v. Baltimore & Ohio RailroadSupreme Court of the United States · 1947
- Harrison v. PPG Industries, Inc.Supreme Court of the United States · 1980
- Helson & Randolph v. KentuckySupreme Court of the United States · 1929
- City of Pittsburgh v. Alco Parking Corp.Supreme Court of the United States · 1974
22 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Moran Towing Corp. v. UrbachNew York Court of Appeals · 2003
- Burlington Northern Railroad Company v. City of Superior, WisconsinCourt of Appeals for the Seventh Circuit · 1991
- 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
- Racing Ass'n of Central Iowa v. FitzgeraldSupreme Court of Iowa · 2002
- Burlington Northern, Santa Fe Railway Company v. Janette M. Lohman, Director, Department of Revenue of the State of MissouriCourt of Appeals for the Eighth Circuit · 1999
28 more not listed; retrieve them via the Exa API.