ALABAMA GREAT SOUTHERN R. CO. v. EAGERTON

Civ. A. No. 80-300-N.

501 F.Supp. 1044 (1980)

ALABAMA GREAT SOUTHERN RAILROAD COMPANY, et al., Plaintiffs, v. Ralph P. EAGERTON, Jr., etc., et al., Defendants.

United States District Court, M. D. Alabama, N. D.

November 14, 1980.


Attorney(s) appearing for the Case

Rushton, Stakely, Johnston & Garrett, Charles E. Porter, Montgomery, Ala., Laughlin, Halle, Regan, Clark & Gibson, Everett B. Gibson, and Gregory G. Fletcher, Memphis, Tenn., and James W. McBride, Gen. Atty., Taxes-Southern Railway System, Washington, D. C., for plaintiffs.

Charles A. Graddick, Atty. Gen. of Alabama, Herbert I. Burson, Jr., Chief Counsel and Asst. Atty. Gen., Ronald J. Bowden, Asst. Atty. Gen., Montgomery, Ala., for defendants.


OPINION

HOBBS, District Judge.

Plaintiffs, Southern Railway Company and its subsidiaries and affiliates operating in the State of Alabama, bring this action against the Commissioner of Revenue of the State of Alabama, Ralph P. Eagerton, Jr., and the Assistant Commissioner of Revenue of the State of Alabama, S. L. Evans, seeking declaratory and injunctive relief in the form of (1) a declaration by this Court that the license or privilege tax imposed upon...

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