Legal Opinion
Csx Transportation, Incorporated Nicholas, Fayette and Greenbrier Railroad Company v. The Board of Public Works of the State of West Virginia
Court of Appeals for the Fourth Circuit
Decided September 10, 1996No. 95-1244PublishedCited by 6 opinions
1Opinion of the Court
Judge NIEMEYER wrote the opinion, in which Judge MURNAGHAN and Judge WILLIAMS joined.
OPINION
NIEMEYER, Circuit Judge:
Section 306 of the Railroad Revitalization and Regulatory Reform Act of 1976 (the “Railroad Revitalization Act” or the “Act”), 49 U.S.C. § 11503, * prohibits states from levying or collecting taxes on rail transportation property that discriminate against that property. The Act declares such taxation an undue burden on interstate commerce.
CSX Transportation, Inc. (“CSX”) and Nicholas, Fayette & Greenbrier Railroad Company (“NF & G”) (collectively, the “Railroads”) brought this…
2Cases cited9 opinions
- Burlington Northern Railroad v. Oklahoma Tax CommissionSupreme Court of the United States · 1987
- Killen v. Logan County CommissionWest Virginia Supreme Court · 1982
- Burlington Northern Railroad Company v. City of Superior, WisconsinCourt of Appeals for the Seventh Circuit · 1991
- Clinchfield Railroad Company v. LynchCourt of Appeals for the Fourth Circuit · 1983
- Western Pocahontas Properties, Ltd. v. County Commission of Wetzel CountyWest Virginia Supreme Court · 1993
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- In Re Tax Assessment of Foster Foundation's Woodlands Retirement CommunityWest Virginia Supreme Court · 2009
- Northwest Airlines, Inc. v. Department of RevenueOregon Supreme Court · 1997
- CSX Transportation, Inc. v. Board of Public WorksDistrict Court, S.D. West Virginia · 1997
- CSX Transportation, Inc. v. Board of Public WorksCourt of Appeals for the Fourth Circuit · 2002
- CSX Transp., Inc. v. Board of Public Works of State of W. Va.District Court, S.D. West Virginia · 2004
1 more not listed; retrieve them via the Exa API.