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ARKANSAS-BEST FREIGHT SYSTEM, INC. v. COCHRAN

Nos. 80-3468, 80-3509 and 80-3637.

546 F.Supp. 904 (1981)

ARKANSAS-BEST FREIGHT SYSTEM, INC., et al. v. Frank D. COCHRAN, et al. UNITED PARCEL SERVICE, INC. v. TENNESSEE PUBLIC SERVICE COMMISSION, et al. AVERITT EXPRESS, INC., et al. v. TENNESSEE PUBLIC SERVICE COMMISSION, et al.

United States District Court, M. D. Tennessee, Nashville Division.

As Amended June 10, 1981.

Attorney(s) appearing for the Case

David Scruggs and Dale Woodall, Memphis, Tenn., Grant W. Smith and Eugene W. Ward, Robert L. Baker, Nashville, Tenn., for plaintiffs.

Hal D. Hardin, Jr., U. S. Atty., J. Kenneth Atkins and Mack H. Cherry, Jim G. Creecy & William B. Hubbard, Atty. General's Office State of Tenn., Nashville, Tenn., for defendants.

MEMORANDUM

MORTON, Chief Judge.

I. THE FACTS

The plaintiffs in these three actions all sought a temporary restraining order, declaratory judgment, and a permanent injunction, construing the application of Section 31(a)(1) of the Motor Carrier Act of 1980, 49 U.S.C. § 11503a (hereinafter "Section 31") to Tennessee's system of taxation of motor carrier transportation property.1

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