Legal Opinion

Trailer Train Co. v. State Board of Equalization

District Court, N.D. California

Decided January 15, 1982No. C-81-4365 SWPublishedCited by 6 opinions

1Opinion of the Court

ORDER DENYING MOTION FOR INJUNCTION

SPENCER WILLIAMS, District Judge.

This matter came on for a hearing on December 8, 1981 on the plaintiffs’ motion for preliminary injunction. By this motion, the plaintiffs seek to enjoin the levy and collection of taxes on their rail transportation property which they allege are discriminatory. The plaintiffs contend that their transportation property is assessed in such a fashion that it constitutes discrimination when compared with the assessment on other commercial and industrial property in the same jurisdiction.

The court carefully considered the…

2Cases cited2 opinions

  1. Ogilvie v. State Board of EqualizationCourt of Appeals for the Eighth Circuit · 1981
  2. Trailer Train Co. v. State Board of EqualizationDistrict Court, N.D. California · 1981

3Cited by6 opinions

  1. Atchison, Topeka & Santa Fe Railway Co. v. LennenDistrict Court, D. Kansas · 1982
  2. Department of Revenue, State of Florida, a State Agency and Randy Miller, Its Executive Director v. Trailer Train Company, a Delaware CorporationCourt of Appeals for the Eleventh Circuit · 1987
  3. Acf Industries, Inc. v. Department Of Revenue Of The State Of OregonCourt of Appeals for the Ninth Circuit · 1992
  4. Trailer Train Co. v. State Board of Equalization of North DakotaCourt of Appeals for the Eighth Circuit · 1983
  5. ACF Industries, Inc. v. Department of Revenue of OregonCourt of Appeals for the Ninth Circuit · 1992

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