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SOUTHERN RY. CO. v. STATE BD. OF EQUALIZATION

No. 81-7925.

715 F.2d 522 (1983)

SOUTHERN RAILWAY COMPANY, et al., Plaintiffs-Appellants, Cross-Appellees, United States of America, Plaintiff-Appellant, v. STATE BOARD OF EQUALIZATION, etc., et al., Defendants-Appellees, Cross-Appellants.

United States Court of Appeals, Eleventh Circuit.

September 19, 1983.

Attorney(s) appearing for the Case

Hansell, Post, Brandon & Dorsey, Atlanta, Ga., Charles T. Zink, Joseph L. Lenihan, Louisville, Ky., for Seaboard, Louisville & Nashville RR.

Laughlin, Halle, Clark & Gibson, Everett B. Gibson, Gregory G. Fletcher, Memphis, Tenn., Hall, Bloch, Garland & Meyer, Benjamin M. Garland, Macon, Ga., for all other plaintiffs-appellants, cross-appellees.

Smith, Cohen, Ringel, Kohler & Martin, Marion Smith, II, H. Perry Michael, Sr. Asst. Atty. Gen., James C. Pratt, Asst. Atty. Gen., Atlanta, Ga., for defendants-appellees, cross-appellants.

Dina R. Lassow, U.S. Dept. of Just., Civ. Div., Anthony J. Steinmeyer, Washington, D.C., for U.S.

Before FAY and VANCE, Circuit Judges, and ALLGOOD, District Judge.

VANCE, Circuit Judge:

In this case we are asked to decide whether the district court properly abstained from hearing a case brought before it under section 306 of the Railroad Revitalization and Regulatory Reform Act of 1976, Pub.L. No. 94-210, 90 Stat. 31, 54 (1976) (codified with some differences in language at 49 U.S.C. § 11503) (the 4R Act or the Act).1 That provision prohibits a state or

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