ARKANSAS-BEST FREIGHT SYSTEM, INC. v. LYNCH

No. 82-1769.

723 F.2d 365 (1983)

ARKANSAS-BEST FREIGHT SYSTEM, INC.; Carolina Freight Carriers Corporation; Consolidated Freightways Corporation; ET & WNC Transportation Company; Overnite Transportation Company; Roadway Express, Inc.; Ryder Truck Lines, Inc.; Spector-Red Ball, Inc.; Thurston Motor Lines, Inc.; Transcon Lines; Yellow Freight System, Inc.; Smith Transfer Corporation and Chemical Leaman Tank Lines, Inc., Appellants, v. Mark G. LYNCH, Secretary of Revenue of the State of North Carolina; Douglas R. Holbrook, Director, Ad Valorem Tax Division of the North Carolina Department of Revenue; Alamance County; Buncombe County; Burke County; Catawba County; Durham County; Edgecombe County; Forsyth County; Granville County; Halifax County; Henderson County; Iredell County; Martin County; Mecklenburg County; Moore County; Nash County; New Hanover County; Onslow County; Pender County; Randolph County; Robeson County; Rockingham County; Rowan County; Surry County; Union County; Wake County; Wayne County; Wilkes County and Wilson County, Appellees.

United States Court of Appeals, Fourth Circuit.

Decided December 20, 1983.


Attorney(s) appearing for the Case

David C. Scruggs, Memphis, Tenn. (Russell Dale Woodall, Memphis, Tenn., on brief), for appellants.

Hamlin L. Wade, Charlotte, N.C. (Ruff, Bond, Cobb, Wade & McNair, Charlotte, N.C., George W. Boylan, Asst. Atty. Gen., Raleigh, N.C., W. Gene Sigmon, Sigmon, Sigmon & Isenhower, Newton, N.C., on brief), for appellees.

Before WINTER, Chief Judge, WIDENER, Circuit Judge, and BRYAN, Senior Circuit Judge.


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...

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