BURLINGTON NORTHERN R. CO. v. RAGLAND

No. 83-48.

655 S.W.2d 437 (1983)

280 Ark. 182

BURLINGTON NORTHERN RAILROAD COMPANY and Kansas City Southern Railway Company, Appellants, v. Charles D. RAGLAND, Commissioner of Revenues of the Department of Finance & Administration of the State of Arkansas, Appellee.

Supreme Court of Arkansas.

July 18, 1983.


Attorney(s) appearing for the Case

Warner & Smith and Hardin, Jesson & Dawson, Fort Smith, and Rowland & Templeton, Little Rock, for appellants.

Timothy J. Leathers, Joseph V. Svoboda, Kelly S. Jennings, Wayne Zakrzewski, John H. Theis, Ann Fuchs and Michael D. Munns, by Joe Morphew, Little Rock, for appellee.


HAYS, Justice.

This case involves the attempted imposition of a use tax by the State of Arkansas on eighty-six railroad freight cars newly acquired by lease or purchase by the Burlington Northern and Kansas City Southern Railway Companies, and loaded for the first time in Arkansas with cargo destined for delivery outside the state. The court below found the tax valid and appellants challenge that holding as a violation of the commerce clause of the United States Constitution...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases