Norfolk & Western Railway Co. v. Missouri State Tax Commission

It is established law, as the Court apparently recognizes in its opinion, that an interstate company challenging a state apportionment of the company’s property taxable in the State has the heavy burden of proving by “clear and cogent evidence” that the apportionment is grossly and flagrantly excessive. See, e. g., Railway Express Agency v. Virginia, 358 U. S. 434, 444, and cases cited. I agree with the Supreme Court of Missouri that appellant railroad failed to meet that burden and would therefore affirm its judgment. See its opinion at 426 S. W. 2d 362.

It is true that most of the cars used…