BURLINGTON NO. R. CO. v. OKLA. TAX COMM'N

No. 86-337.

481 U.S. 454 (1987)

BURLINGTON NORTHERN RAILROAD CO. v. OKLAHOMA TAX COMMISSION ET AL.

Supreme Court of United States.

Decided April 28, 1987


Attorney(s) appearing for the Case

Betty Jo Christian argued the cause for petitioner. With her on the briefs were Timothy M. Walsh, Steven Reed, Jerald S. Howe, Jr., and Jeffrey D. Lerner.

Albert G. Lauber, Jr., argued the cause for the United States as amicus curiae urging reversal. With him on the brief were Solicitor General Fried, Assistant Attorney General Willard, Richard G. Taranto, Anthony J. Steinmeyer, Jim J. Marquez, and John M. Mason.

David W. Lee, Assistant Attorney General of Oklahoma, argued the cause for respondents. With him on the brief for respondents State Board of Equalization of Oklahoma et al. were Robert H. Henry, Attorney General, and Neal Leader, Assistant Attorney General. J. Lawrence Blankenship and Donna E. Cox filed a brief for respondents Oklahoma Tax Commission et al.*

Jerome B. Falk, Jr., and Steven L. Mayer filed a brief for Fifty California Counties as amici curiae urging affirmance.

Briefs of amici curiae were filed for the State of California et al. by John K. Van de Kamp, Attorney General of California, Timothy G. Laddish, Supervising Deputy Attorney General, and Julian O. Standen, and by the Attorneys General for their respective States as follows: Duane Woodard of Colorado, Robert A. Butterworth of Florida, Thomas J. Miller of Iowa, Hubert H. Humphrey III of Minnesota, Mike Greeley of Montana, Robert M. Spire of Nebraska, Brian McKay of Nevada, Lacy H. Thornburg of North Carolina, Dave Frohnmayer of Oregon, Travis Medlock of South Carolina, Roger A. Tellinghuisen of South Dakota, W. J. Michael Cody of Tennessee, Mary Sue Terry of Virginia, Kenneth O. Eikenberry of Washington, and Joseph B. Meyer of Wyoming; and for the State of Kansas et al. by Robert T. Stephan, Attorney General of Kansas, and Carol B. Bonebrake, and by the Attorneys General for their respective States as follows: Robert K. Corbin of Arizona, Michael J. Bowers of Georgia, Jim Jones of Idaho, William L. Webster of Missouri, Hal Stratton of New Mexico, David L. Wilkinson of Utah, and Charles G. Brown of West Virginia.


JUSTICE MARSHALL delivered the opinion of the Court.

The issue presented by this case is whether § 306 of the Railroad Revitalization and Regulatory Reform Act of 1976, 49 U. S. C. § 11503, permits review by federal courts of alleged overvaluation of railroad property by state taxation authorities.

I

In 1976, after 15 years of intermittent and inconclusive legislative action, Congress passed the...

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