Legal Opinion
Trailer Train Co., Railgon Co., Railbox Co. v. State Tax Commission, Director of Department of Revenue
Court of Appeals for the Eighth Circuit
Decided May 30, 1991No. 89-2943PublishedCited by 28 opinions
1Opinion of the Court
BOWMAN, Circuit Judge.
This case requires us to decide whether a special tax imposed by the state of Missouri on rentals derived from the leasing of railroad cars violates federal law prohibiting state taxes that discriminate against *1302railroads. The plaintiff freight-line companies filed their complaint in the District Court1 against the State Tax Commission of Missouri and the Director of the Department of Revenue of the State of Missouri,2 alleging that Missouri’s Private Car Tax, Mo.Rev.Stat. Ch. 152 (1986), violates Section 306(l)(d) of the Railroad Revitalization and Regulatory Reform Act…
2Cases cited6 opinions
- Arizona Public Service Co. v. SneadSupreme Court of the United States · 1979
- Karlin Kelley v. Sheriff Tom CrunkCourt of Appeals for the Eighth Circuit · 1983
- The Kansas City Southern Railway Co., Cross v. Shirley McNamara Secretary of the Dept. Of Revenue and Taxation, State of Louisiana, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1987
- Trailer Train Company Railbox Company and Railgon Company v. Donald S. Leuenberger, Tax Commissioner of the State of NebraskaCourt of Appeals for the Eighth Circuit · 1988
- Burlington Northern Railroad Co. v. John James, Commissioner of Revenue of the State of MinnesotaCourt of Appeals for the Eighth Circuit · 1990
1 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Burlington Northern Railroad Company v. City of Superior, WisconsinCourt of Appeals for the Seventh Circuit · 1991
- Burlington Northern, Santa Fe Railway Company v. Janette M. Lohman, Director, Department of Revenue of the State of MissouriCourt of Appeals for the Eighth Circuit · 1999
- Norfolk Southern Railway Co. v. Alabama Department of RevenueCourt of Appeals for the Eleventh Circuit · 2008
- Burlington Northern Railroad v. CommissionerSupreme Court of Minnesota · 2000
- Chicago & North Western Transportation Co. v. Webster County Board of SupervisorsCourt of Appeals for the Eighth Circuit · 1995
23 more not listed; retrieve them via the Exa API.