Union Pacific Railroad Co. v. Tenn. Dep't of Revenue

OPINION

BERNICE BOUIE DONALD, Circuit Judge.

These appeals 1 concern the district court’s denial of preliminary-injunctive relief to the Plaintiffs-Appellants, five railroad companies (the “Railroads”) who individually brought suit against the Tennessee Department of Revenue and Richard Roberts, Commissioner of Revenue (collectively, the “Defendants” or the “State”), in response to the recently enacted Tennessee Transportation Fuel Equity Act (the “Act”). The Railroads contend the Act violates the federal Railroad Revitalization and Regulatory Reform Act of 1976 (the “4-R Act”), which prohibits…