Legal Opinion
CSX Transportation, Inc. v. Forst
District Court, E.D. Virginia
Decided December 10, 1992No. 1:91-cr-00488PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM
MERHIGE, Senior District Judge.
In the case at bar, plaintiff CSX Corporation, Inc. and its predecessor the Carolina, Clinchfield and Ohio Railway, challenge the tax assessments of their operating railroad property in Virginia for tax years 1988, 1989, 1991 and 1992. 1 Defendant William H. Forst is the Commissioner of the Virginia Department of Taxation, the agency having issued the challenged tax assessments. Because the tax revenue from those assessments is paid to the localities where plaintiffs have property, six local jurisdictions, the Cities of Richmond, Newport News and…
2Cases cited8 opinions
- Burlington Northern Railroad v. Oklahoma Tax CommissionSupreme Court of the United States · 1987
- Norfolk and Western Railway Co. v. CommonwealthSupreme Court of Virginia · 1971
- Union Pacific R. Co. v. State Tax Com'n of UtahDistrict Court, D. Utah · 1988
- RICHMOND, F. & PR CO. v. CommonwealthSupreme Court of Virginia · 1962
- RICHMOND, FREDERICKSBURG AND POTOMAC RAILROAD COMPANY v. State Corporation CommissionSupreme Court of Virginia · 1985
3 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- 95 Cal. Daily Op. Serv. 7612, 95 Daily Journal D.A.R. 13,078 Mhc, Inc., an Oregon Corporation Plm International, Inc., a Delaware Corporation Celtran, Inc., a Delaware Corporation v. Oregon Department of Revenue Richard A. Munn, Director of the Dept. Of Revenue of the State of Oregon, Acf Industries, Inc. General American Transportation Corporation General Electric Railcar Services Corporation Pullman Leasing Company Railbox Company Railgon Company Trailer Train Company Union Tank Car Company v. Oregon Department of Revenue Richard A. Munn, Director of the Dept. Of Revenue of the State of Oregon, Burlington Northern Railroad Company Portland Terminal Railroad Company v. Oregon Dept. Of Revenue Richard A. Munn, Director of the Dept. Of Revenue of the State of OregonCourt of Appeals for the Ninth Circuit · 1995
- MHC, Inc. v. Oregon Department of RevenueCourt of Appeals for the Ninth Circuit · 1995