Legal Opinion
Southern Railway Co. v. State Board of Equalization
Tennessee Supreme Court
Decided December 10, 1984PublishedCited by 122 opinions
1Opinion of the Court
OPINION
COOPER, Chief Justice.
This case involves a dispute between five railroads and the State Board of Equalization (Board) concerning the valuation of railroad property for ad valorem tax purposes in 1981. On an appeal of the value placed by the Board on railroad property for ad valorem taxation, the Chancery Court of Davidson County concluded that neither the Board’s treatment of accumulated deferred income taxes nor the Board’s valuation of the cost of equity were supported by substantial and material evidence, but such evidence did support the Board’s application of the imbedded debt…
2Cases cited4 opinions
- Pace v. Garbage Disposal District of Washington CountyCourt of Appeals of Tennessee · 1965
- CF Industries v. Tennessee Public Service CommissionTennessee Supreme Court · 1980
- Sweet v. State Technical Institute at MemphisCourt of Appeals of Tennessee · 1981
- Griffin v. StateCourt of Criminal Appeals of Tennessee · 1980
3Cited by122 opinions
- Wayne County v. Tennessee Solid Waste Disposal Control BoardCourt of Appeals of Tennessee · 1988
- Jackson Mobilphone Co. v. Tennessee Public Service Comm.Court of Appeals of Tennessee · 1993
- Martin v. SizemoreCourt of Appeals of Tennessee · 2001
- McClellan v. Board of Regents of the State UniversityTennessee Supreme Court · 1996
- Clay Cty. Manor v. State, D. of HealthTennessee Supreme Court · 1993
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