State v. Louisville & Nashville Railroad

I respectfully dissent.

It is clear to me that the trial court ruled correctly in finding and holding that L&N’s business activity in the instant appeal was not “intrastate.” I believe the following paragraph from L&N’s brief expresses my view exactly and is as follows:

The key issue in this case involves the application of familiar statutory and constitutional language — “intrastate business” and “intrastate earningfs]” — to the undisputed nature of the transportation movements which were the business or commerce and which produced the earnings. L & N’s revenues are derived from charges, fixed…