KANSAS CITY SOUTHERN RY. CO. v. McNAMARA

No. 86-3152.

817 F.2d 368 (1987)

The KANSAS CITY SOUTHERN RAILWAY CO., et al., Plaintiffs-Appellees Cross-Appellants, v. Shirley McNAMARA, Secretary of the Dept. of Revenue and Taxation, State of Louisiana, Defendant-Appellant Cross-Appellee.

United States Court of Appeals, Fifth Circuit.

May 27, 1987.


Attorney(s) appearing for the Case

Robert G. Pugh, Shreveport, La., Howard M. Romaine, Dept. of Revenue & Taxation, Legal Section, Robert F. Smith, Baton Rouge, La., for defendant-appellant cross-appellee.

Hilton S. Bell, David M. Culpepper, Andrew Podolnick, F. Frank Fontenot, New Orleans, La., for plaintiff-appellees cross-appellants.

James W. McBride, Washington, D.C., for amicus-assn. of American R.R.

Before CLARK, Chief Judge, GOLDBERG, and GEE, Circuit Judges.


GEE, Circuit Judge:

The appellees are railroads doing interstate and intrastate business in Louisiana. They sued the state tax collectors, alleging that the Louisiana Tax on Transportation and Communication Utilities ("T & C" tax) discriminates against them in violation of the Railroad Revitalization and Regulatory Reform Act of 1976 ("4-R Act"). The district court ruled in favor of the railroads, but enjoined the collection of the T & C tax only insofar as...

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