Chicago Freight Car Leasing Co. v. Limbach

The purpose of the 4-R Act is “ ' * * * to provide the means to rehabilitate and maintain the physical facilities, improve the operations and structure, and restore the financial stability of the railway system of the United States.’ * * * ” Burlington Northern RR. Co. v. Oklahoma Tax Comm. (1987), 481 U.S. 454, 457, 107 S.Ct. 1855, 1857, 95 L.Ed.2d 404, 409, quoting Section 101(a) of the Act. Section 306 of the Act “ * * * * prohibits states from imposing taxes which result in discriminatory treatment of railroads.” General American, supra, at 3. In General American, the district court found…