Legal Opinion
CSX Transportation, Inc. v. South Carolina Department of Revenue
Court of Appeals for the Fourth Circuit
Decided March 17, 2017No. 16-1726PublishedCited by 7 opinions
1Opinion of the Court
TRAXLER, Circuit Judge:
CSX Transportation, Inc. (“CSXT”) appeals a judgment following a bench trial in its action brought under the Railroad Revitalization and Regulatory Reform Act of 1976 (the “4-R Act”). See 49 U.S.C. § 11501(b)(4). Because we conclude that the district court’s basis for awarding judgment against CSXT was invalid, we vacate the judgment and remand for further proceedings.
I
A. Determination of Property Tax for South Carolina Property '
This case concerns the differences between how ad valorem taxes ■ are determined in South Carolina for railroad property and how they are…
2Cases cited9 opinions
- Burlington Northern Railroad v. Oklahoma Tax CommissionSupreme Court of the United States · 1987
- Department of Revenue of Ore. v. ACF Industries, Inc.Supreme Court of the United States · 1994
- CSX Transportation, Inc. v. Georgia State Board of EqualizationSupreme Court of the United States · 2007
- Clinchfield Railroad Company v. LynchCourt of Appeals for the Fourth Circuit · 1983
- Alabama Dept. of Revenue v. CSX Transp., Inc.Supreme Court of the United States · 2015
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Bnsf Ry. Co. v. Oregon Dept. Of RevenueDistrict Court, D. Oregon · 2018
- Union Pacific Railroad Compan v. Wisconsin Department of RevenCourt of Appeals for the Seventh Circuit · 2019
- Bnsf Railway Company v. Oregon Department of RevenueCourt of Appeals for the Ninth Circuit · 2020
- CSX Transp., Inc. v. S.C. Dep't of RevenueDistrict Court, D. South Carolina · 2019
- CSX Transportation Inc v. South Carolina Department of RevenueDistrict Court, D. South Carolina · 2020
2 more not listed; retrieve them via the Exa API.