Legal Opinion
Clinchfield Railroad Company Durham & Southern Railway Company Highpoint, Thomasville & Denton Railroad Company Norfolk, Franklin & Danville Railway Company Norfolk Southern Railway Company Norfolk & Western Railway Company Seaboard Coast Line Railroad Company Southern Railway Company and Winston-Salem Southbound Railway Company v. Mark G. Lynch, Secretary of Revenue of the State of North Carolina and Douglas R. Holbrook, Director, Ad Valorem Tax Division of the North Carolina Department of Revenue Iredell County Robeson County Rowan County Rutherford County Vance County Granville County Wilson County, and Mecklenburg County Catawba County Durham County Person County Forsyth County Surry County Union County Johnson County Anson County Harnett County Wake County Madison County Cabarrus County Stokes County Alamance County Columbus County and Halifax County, Clinchfield Railroad Company Durham & Southern Railway Company Highpoint, Thomasville & Denton Railroad Company Norfolk, Franklin & Danville Railway Company Norfolk Southern Railway Company Norfolk & Western Railway Company Seaboard Coast Line Railroad Company Southern Railway Company and Winston-Salem Southbound Railway Company v. Catawba County Forsyth County, and Mark G. Lynch, Secretary of Revenue of the State of North Carolina and Douglas R. Holbrook, Director, Ad Valorem Tax Division of the North Carolina Department of Revenue Iredell County Robeson County Rowan County Rutherford County Vance County Granville County Wilson County Mecklenburg County Durham County Person County Surry County Union County Johnson County Anson County Harnett County Wake County Madison County Cabarrus County Stokes County Alamance County Columbus County and Halifax County
Court of Appeals for the Fourth Circuit
Decided February 19, 1986No. 85-1398PublishedCited by 25 opinions
1Opinion of the Court
784 F.2d 545
CLINCHFIELD RAILROAD COMPANY; Durham & Southern Railway
Company; Highpoint, Thomasville & Denton Railroad Company;
Norfolk, Franklin & Danville Railway Company; Norfolk
Southern Railway Company; Norfolk & Western Railway
Company; Seaboard Coast Line Railroad Company; Southern
Railway Company; and Winston-Salem Southbound Railway
Company, Appellees,
v.
Mark G. LYNCH, Secretary of Revenue of the State of North
Carolina; and Douglas R. Holbrook, Director, Ad Valorem Tax
Division of the North Carolina Department of Revenue;
Iredell County; Robeson County; Rowan County; Rutherford
County; Vance…
2Cases cited11 opinions
- United States v. Carl Joseph Baller, Jr.Court of Appeals for the Fourth Circuit · 1975
- In Re the Appeal of AMP Inc.Supreme Court of North Carolina · 1975
- Trailer Train Company, a Corporation and Railbox Company, a Corporation v. State Board of EqualizationCourt of Appeals for the Ninth Circuit · 1983
- Clinchfield Railroad Company v. LynchCourt of Appeals for the Fourth Circuit · 1983
- Tennessee v. Louisville & Nashville RailroadDistrict Court, M.D. Tennessee · 1979
6 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Richmond, Fredericksburg & Potomac R. Co. v. ForstCourt of Appeals for the Fourth Circuit · 1993
- Connecticut v. PorterSupreme Court of Connecticut · 1997
- United States v. 0.161 Acres of Land, More or Less, Situated in the City of Birmingham, Jefferson County, AlabamaCourt of Appeals for the Eleventh Circuit · 1988
- United States v. 68.94 Acres of Land, More or Less, Situate in Kent County, State of Delaware, and Sally A. Dickerson, TrusteeCourt of Appeals for the Third Circuit · 1990
- Tyger Construction Company Incorporated, a South Carolina Corporation, Individually and for the Use and Benefit of Tyger-Pensacola Joint Venture v. Pensacola Construction Company, a Delaware Corporation, Tyger Construction Company Incorporated, a South Carolina Corporation, Individually and for the Use and Benefit of Tyger-Pensacola Joint Venture v. Pensacola Construction Company, a Delaware CorporationCourt of Appeals for the Fourth Circuit · 1994
20 more not listed; retrieve them via the Exa API.