Legal Opinion
Chesapeake Western Railway v. Forst
Court of Appeals for the Fourth Circuit
Decided July 12, 1991No. 90-2920PublishedCited by 4 opinions
1Opinion of the Court
OPINION
PHILLIPS, Circuit Judge:
Chesapeake Western Railway and several other railroads which operate in Virginia appeal the decision of the district court granting summary judgment on behalf of the state tax commissioner and upholding Virginia’s method of valuing railroad property. The companies contend that Virginia’s valuation method for railroad property impermissibly discriminates against railroads by valuing railroad property in excess of its true market value. This, they contend, violates § 306 of the Railroad Revitalization and Regulatory Reform Act (the 4-R Act), Pub.L. No. 94-210, 90…
2Cases cited6 opinions
- Burlington Northern Railroad v. Oklahoma Tax CommissionSupreme Court of the United States · 1987
- Clinchfield Railroad Company v. LynchCourt of Appeals for the Fourth Circuit · 1983
- Union Pacific R. Co. v. State Tax Com'n of UtahDistrict Court, D. Utah · 1988
- RICHMOND, FREDERICKSBURG AND POTOMAC RAILROAD COMPANY v. State Corporation CommissionSupreme Court of Virginia · 1985
- County Board of Arlington County v. CommonwealthSupreme Court of Virginia · 1990
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Richmond, Fredericksburg & Potomac R. Co. v. ForstCourt of Appeals for the Fourth Circuit · 1993
- Richmond, Fredericksburg, & Potomac Railroad v. ForstDistrict Court, E.D. Virginia · 1992
- Richmond, Fredericksburg & Potomac Railroad v. ForstCourt of Appeals for the Fourth Circuit · 1993
- Chesapeake Western Railway v. ForstCourt of Appeals for the Fourth Circuit · 1991