Legal Opinion
Burlington Northern Railroad Company v. City of Superior, Wisconsin
Court of Appeals for the Seventh Circuit
Decided May 20, 1991No. 90-3086PublishedCited by 44 opinions
1Opinion of the Court
POSNER, Circuit Judge.
Captioned “Tax Discrimination Against Rail Transportation Property,” section 306 of the Railroad Revitalization and Regulatory Reform Act of 1976, 49 U.S.C. § 11503, forbids states or their subdivisions to assess such property at a higher fraction of fair market value than they assess other commercial and industrial property; to levy or collect a tax based on such an assessment; to tax rail transportation property at a higher rate than other commercial and industrial property; or — the specific provision involved in this case — to “impose an*1186other tax that discriminates…
2Cases cited9 opinions
- Goldberg v. SweetSupreme Court of the United States · 1989
- American Trucking Assns., Inc. v. ScheinerSupreme Court of the United States · 1987
- Tyler Pipe Industries, Inc. v. Washington State Department of RevenueSupreme Court of the United States · 1987
- Clinchfield Railroad Company v. LynchCourt of Appeals for the Fourth 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
4 more not listed; retrieve them via the Exa API.
3Cited by44 opinions
- Department of Revenue of Ore. v. ACF Industries, Inc.Supreme Court of the United States · 1994
- American Airlines, Inc. v. County of San MateoCalifornia Supreme Court · 1996
- Burlington Northern Railroad Company v. Mary HuddlestonCourt of Appeals for the Tenth Circuit · 1996
- Housatonic Railroad v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2011
- Kansas City Southern Railway Co. v. Sny Island Levee Drainage DistrictCourt of Appeals for the Seventh Circuit · 2016
39 more not listed; retrieve them via the Exa API.