Legal Opinion
Arkansas-Best Freight System, Inc. v. Lynch
Court of Appeals for the Fourth Circuit
Decided December 20, 1983No. 82-1769PublishedCited by 5 opinions
1Opinion of the Court
WIDENER, Circuit Judge:
Certain carriers operating in North Carolina brought this action against the North Carolina Secretary of Revenue and the Director of the Ad Valorem Tax Division of the North Carolina Department of Revenue1 claiming discrimination in their 1980 and 1981 property taxes under 49 U.S.C. § 11503a. Finding no violation of the statute, the district court granted defendants’ motion for summary judgment, and we affirm.
In 1980 Congress passed the Motor Carrier Act of 1980, 49 U.S.C. § 11503a, which prohibited States and political subdivisions from taxing motor carrier…
2Cases cited3 opinions
- Clinchfield Railroad Company v. LynchCourt of Appeals for the Fourth Circuit · 1983
- Louisville and Nashville Railroad Co. v. Public Service Commission and State Board of Equalization of TennesseeCourt of Appeals for the Sixth Circuit · 1980
- Louisville & Nashville Railroad v. Public Service CommissionDistrict Court, M.D. Tennessee · 1978
3Cited by5 opinions
- 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
- ABF Freight System, Inc. v. Tax Division of the Arkansas Public Service CommissionCourt of Appeals for the Eighth Circuit · 1986
- Arkansas-Best Freight System, Inc. v. LynchCourt of Appeals for the Fourth Circuit · 1983
- Abf Freight System, Inc., Builders Transportation Company, Campbell Sixty-Six, Chemical Leaman Tank Lines, Eagle Motor Lines, Inc., Fb Truck Line Co., East Texas Motor Freight Lines, Inc., Gordons Transports, Inc., Lee Way Motor Freight, Inc., Miller Transporters, Inc., North American Van Lines, Pacific Intermountain Express, Roadway Express, Inc., Ruan Transport Corporation, Ryder Truck Lines, Inc., Spector-Red Ball, Inc., Time D.C., Inc., Transcon Lines, Wooten Transports, Inc. And Yellow Freight Systems, Inc. v. Tax Division of the Arkansas Public Service Commission and James Poe, in His Capacity as Director of the Tax Division of the Arkansas Public Service Commission and Charles Ragland, in His Capacity as Commissioner of Revenue for the State of Arkansas, Abf Freight System, Inc., Builders Transportation Company, Campbell Sixty-Six, Chemical Leaman Tank Lines, Eagle Motor Lines, Inc., Fb Truck Line Co., East Texas Motor Freight Lines, Inc., Gordons Transports, Inc., Lee Way Motor Freight, Inc., Miller Transporters, Inc., North American Van Lines, Pacific Intermountain Express, Roadway Express, Inc., Ruan Transport Corporation, Ryder Truck Lines, Inc., Spector-Red Ball, Inc., Time D.C., Inc., Transcon Lines, Wooten Transports, Inc. And Yellow Freight Systems, Inc., B.J. McAdams Inc. And Southern Trucking Corporation, Intervenor/appellants v. Tax Division of the Arkansas Public Service Commission and James Poe, in His Capacity as Director of the Tax Division of the Arkansas Public Service Commission and Charles Ragland, in His Capacity as Commissioner of Revenue for the State of ArkansasCourt of Appeals for the Eighth Circuit · 1986
- American Airlines, Inc. v. County of San MateoCalifornia Supreme Court · 1996