Legal Opinion

Atchison, Topeka & Santa Fe Railway Co. v. State of Arizona

District Court, D. Arizona

Decided March 18, 1983No. CIV 81-1279 PHX CLH, CIV 81-1298 PHX CLHPublishedCited by 11 opinions

1Opinion of the Court

MEMORANDUM OPINION AND ORDER

HARDY, District Judge.

This case involves two actions by railroad companies seeking relief from allegedly discriminatory tax practices of the State of Arizona (State). In the first action, Atchison, Topeka & Santa Fe Railway Co. (Santa Fe) seeks relief under Section 306 of the Railroad Revitalization and Regulatory Reform Act of 1976 (the 4-R Act), 49 U.S.C. § 11503. In the second action Southern Pacific Transportation Co. (Southern Pacific) seeks relief under the 4-R Act, the 14th Amendment and 42 U.S.C. § 1983, and Section 42-204 of the Arizona Revised Statutes.…

2Cases cited31 opinions

  1. Colorado River Water Conservation District v. United StatesSupreme Court of the United States · 1976
  2. Monroe v. PapeSupreme Court of the United States · 1961
  3. Kline v. Burke Construction Co.Supreme Court of the United States · 1922
  4. County of Allegheny v. Frank Mashuda Co.Supreme Court of the United States · 1959
  5. Fair Assessment in Real Estate Assn., Inc. v. McNarySupreme Court of the United States · 1981

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3Cited by11 opinions

  1. American Airlines, Inc. v. County of San MateoCalifornia Supreme Court · 1996
  2. Southern Railway Company, Cross-Appellees, United States of America v. State Board of Equalization, Etc., Cross-AppellantsCourt of Appeals for the Eleventh Circuit · 1983
  3. Western Air Lines, Inc. v. Hughes CountySouth Dakota Supreme Court · 1985
  4. Department of Revenue, State of Florida, a State Agency and Randy Miller, Its Executive Director v. Trailer Train Company, a Delaware CorporationCourt of Appeals for the Eleventh Circuit · 1987
  5. Northwest Airlines, Inc. v. Department of RevenueOregon Supreme Court · 1997

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