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NATIONAL R.R. PASSENGER CORP. v. NEW CASTLE COUNTY

Civ. A. No. 84-561-JLL.

633 F.Supp. 354 (1986)

NATIONAL RAILROAD PASSENGER CORPORATION, a corporation of the District of Columbia, Plaintiff, v. NEW CASTLE COUNTY, a political subdivision of the State of Delaware, and the City of Wilmington, a Delaware municipal corporation, Defendants, NEW CASTLE COUNTY, a political subdivision of the State of Delaware, Third-Party Plaintiff, v. CHRISTIANA SCHOOL DISTRICT, Colonial School District, Red Clay Consolidated School District, and New Castle County Vocational Technical School District, Third-Party Defendants.

United States District Court, D. Delaware.

April 8, 1986.

Attorney(s) appearing for the Case

Richard R. Wier, Jr. and Walter P. McEvilly, Jr., of Prickett, Jones, Elliott, Kristol & Schnee, Wilmington, Del. (David J. Carol of National Railroad Passenger Corp., Washington, D.C., of counsel), for plaintiff.

Dennis J. Siebold, Richard A. Hauge, and Douglass Lee Mowrey of New Castle County Law Dept., Wilmington, Del., for defendant New Castle County.

Nancy Ellen Davitt of City of Wilmington Law Dept., Wilmington, Del., for defendant City of Wilmington.

Henry N. Herndon, Jr. and Richard D. Kirk of Morris, James, Hitchens & Williams, Wilmington, Del., for third-party defendants, Christiana School Dist., Colonial School Dist. and Red Clay Consol. School Dist.

Jeffrey M. Weiner of Bayard, Handelman & Murdoch, P.A., Wilmington, Del., for third-party defendant New Castle County Vocational Technical School Dist.

OPINION

LATCHUM, Senior District Judge.

Plaintiff National Railroad Passenger Corporation ("Amtrak") brought this action seeking a refund of real property taxes paid to New Castle County (the "County") and the City of Wilmington (the "City") for the period between October 1, 1981 and June 30, 1982. Both the County and City have filed answers to Amtrak's complaint, and the County has filed a counterclaim seeking payment of real property taxes levied after...

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