Department of Revenue, State of Florida, a State Agency and Randy Miller, Its Executive Director v. Trailer Train Company, a Delaware Corporation

PROPST, District Judge:

This is an interlocutory appeal, brought pursuant to 28 U.S.C. § 1292(b), from a judgment of the district court granting Trailer Train Company’s (Trailer Train) motion for partial summary judgment. Plaintiff-Appellee Trailer Train brought this action pursuant to the Railroad Revitalization and Regulatory Reform Act of 1976 (4 R. Act) (§ 306), seeking a judgment against Defendants-Appellants Department of Revenue, State of Florida and Randy Miller, its executive director (collectively, Department), declaring that the Department’s proposed tax assessment of Trailer…