Legal Opinion
Burlington Northern Railroad v. Strackbein
South Dakota Supreme Court
Decided December 23, 1986No. 15247PublishedCited by 5 opinions
1Opinion of the Court
MORGAN, Justice.
Burlington Northern Railroad Company (Railroad) brought this action against Elma Strackbein (Strackbein) in her official capacity as treasurer of Fall River County, South Dakota, to recover certain taxes paid under protest. Railroad claims that in spite of a 1981 amendment to SDCL 10-28-21.1 it is entitled to tax credits for rehabilitation work done on their tracks in Fall River County. Railroad claims SDCL 10-28-21.1 as amended is unconstitutional, and due to this claim the Attorney General elected to intervene in the suit. Each of the parties moved for judgment on the…
2Cases cited15 opinions
- Welch v. HenrySupreme Court of the United States · 1938
- Blodgett v. HoldenSupreme Court of the United States · 1927
- In Re the Appeal of the Sales Tax Refund Applications of Black Hills Power & Light Co.South Dakota Supreme Court · 1980
- Elfring v. PatersonSouth Dakota Supreme Court · 1939
- Keyes v. CHAMBERSOregon Supreme Court · 1957
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3Cited by5 opinions
- In Re the State Sales & Use Tax Liability of Pam Oil, Inc.South Dakota Supreme Court · 1990
- U.S. Bank National Assoc. v. S.D. Dept of RevenueSouth Dakota Supreme Court · 2022
- H & R Roofing of South Dakota, Inc. v. Department of RevenueSouth Dakota Supreme Court · 2001
- Ainley Kennels & Fabrication, Inc. v. City of Dubuque, IowaCourt of Appeals of Iowa · 2016
- Burlington Northern Railroad v. StrackbeinSouth Dakota Supreme Court · 1986