RICHMOND, FREDERICKSBURG v. DEPARTMENT OF TAXATION

No. 84-1774.

762 F.2d 375 (1985)

RICHMOND, FREDERICKSBURG & POTOMAC RAILROAD COMPANY, Appellant, v. DEPARTMENT OF TAXATION, COMMONWEALTH OF VIRGINIA, Appellee. Association of American Railroads, Amicus Curiae.

United States Court of Appeals, Fourth Circuit.

Decided May 22, 1985.


Attorney(s) appearing for the Case

William L.S. Rowe, Richmond, Va. (Douglas W. Davis, Thomas McN. Millhiser, Hunton & Williams, Urchie B. Ellis, Vice President-Law, Richmond, Va., on brief), for appellant.

Barbara M. Rose, Asst. Atty. Gen., Richmond, Va., (Gerald L. Baliles, Atty. Gen. of Va., Kenneth W. Thorson, Sr. Asst. Atty. Gen., Richmond, Va., on brief), for appellee.

(James W. McBride, Gregory G. Fletcher, Marion F. White, Laughlin, Halle, Clark, Gibson & McBride, Memphis, Tenn., on brief), for amicus curiae.

Before SPROUSE and CHAPMAN, Circuit Judges and KISER, United States District Judge for the Western District of Virginia, sitting by designation.


CHAPMAN, Circuit Judge:

Plaintiff Richmond, Fredericksburg & Potomac Railroad Company (RF & P) brought this action against defendant Department of Taxation, Commonwealth of Virginia (the Department), alleging that its application of the Virginia corporate net income tax discriminates against railroads in violation of § 306(1)(d) of the Railroad Revitalization and Regulatory Reform Act of 1976, Pub.L. No. 94-210, 90 Stat. 54 (1976), recodified at 49 U...

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