Legal Opinion
Richmond, Fredericksburg & Potomac Railroad v. Department of Taxation
Court of Appeals for the Fourth Circuit
Decided May 22, 1985No. 84-1774PublishedCited by 2 opinions
1Opinion of the Court
CHAPMAN, Circuit Judge:
Plaintiff Richmond, Fredericksburg & Potomac Railroad Company (RF & P) brought this action against defendant Department of Taxation, Commonwealth of Virginia (the Department), alleging that its application of the Virginia corporate net income tax discriminates against railroads in violation of § 306(l)(d) of the Railroad Revitalization and Regulatory Reform Act of 1976, Pub.L. No. 94-210, 90 Stat. 54 (1976), recodified at 49 U.S.C. § 11503 (1982) (the 4-R Act). The district court granted judgment on the pleadings and summary judgment in favor of the Department and RF &…
2Cases cited10 opinions
- Wainwright v. HutchinsSupreme Court of the United States · 1984
- Robert E. BAKER, Plaintiff-Appellant, v. CALIFORNIA LAND TITLE COMPANY, Defendant-AppelleeCourt of Appeals for the Ninth Circuit · 1974
- Bair v. AtchisonSupreme Court of the United States · 1984
- Clinchfield Railroad Company v. LynchCourt of Appeals for the Fourth Circuit · 1983
- Ogilvie v. State Board of EqualizationCourt of Appeals for the Eighth Circuit · 1981
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3Cited by2 opinions
- Richmond, Fredericksburg & Potomac Railroad Company v. Department Of TaxationCourt of Appeals for the Fourth Circuit · 1985
- Trailer Train Company, Railbox Company and Railgon Company v. Gerald D. Bair, Director of the Department of Revenue of IowaCourt of Appeals for the Eighth Circuit · 1985