Legal Opinion
Burlington Northern Railroad v. Triplett
District Court, D. Minnesota
Decided April 1, 1988No. Civ. 3-87-561PublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
MAGNUSON, District Judge.
The plaintiffs, seven railroads, seek to enjoin the defendant, the Minnesota Commissioner of Revenue, from collecting fuel excise taxes under Minn.Stat. §§ 296.02, subd. 2a, and 296.025, subd. 2a. 1 Specifically, they argue that these Minnesota taxes are prohibited by Section 306(l)(d) of the Railroad Revitalization and Regulatory Reform Act of 1976, codified at 49 U.S.C. § 11503(b)(4). That statute bars a state from “[t]he imposition of any other tax which results in discriminatory treatment of a common carrier by railroad subject to this part.” 2…
2Cases cited7 opinions
- Wainwright v. HutchinsSupreme Court of the United States · 1984
- Bair v. AtchisonSupreme Court of the United States · 1984
- 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
- Atchison, Topeka & Santa Fe Railway Co. v. BairSupreme Court of Iowa · 1983
- Ogilvie v. STATE BD. OF EQUALIZATION, ETC.District Court, D. North Dakota · 1980
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Norfolk Southern Railway Co. v. Alabama Department of RevenueCourt of Appeals for the Eleventh Circuit · 2008
- Burlington Northern Railroad v. CommissionerSupreme Court of Minnesota · 2000
- 96 Cal. Daily Op. Serv. 1408, 96 Daily Journal D.A.R. 2443 the Atchison, Topeka and Santa Fe Railway Company, a Delaware Corporation Southern Pacific Transportation Company Arizona Central Railroad v. State of Arizona Arizona Department of Revenue City of Phoenix and Town of CliftonCourt of Appeals for the Ninth Circuit · 1996
- Burlington Northern Railroad v. Commissioner of RevenueSupreme Court of Minnesota · 1993
- Burlington Northern Railroad v. JamesDistrict Court, D. Minnesota · 1989
2 more not listed; retrieve them via the Exa API.