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CSX TRANSP. v. TENNESSEE BD. OF EQUALIZATION

No. 91-5270.

964 F.2d 548 (1992)

CSX TRANSPORTATION, INC., Plaintiff-Appellant, v. TENNESSEE STATE BOARD OF EQUALIZATION, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided May 15, 1992.

Attorney(s) appearing for the Case

Janis M. Wild, Laughlin, Halle, McBride, Lunsford & Fletcher, Memphis, Tenn., Gareth S. Aden, Gullett, Sanford, Robinson & Martin, Nashville, Tenn., James W. McBride, (argued and briefed), Laughlin, Halle, McBride, Lunsford & Fletcher, Washington, D.C., for plaintiff-appellant.

Daryl J. Brand, Asst. Atty. Gen. (briefed), Jimmy G. Creecy, Asst. Atty. Gen. (argued and briefed), Charles W. Burson, Atty. Gen., Office of Atty. Gen. of Tennessee, Nashville, Tenn., for defendant-appellee.

Before: RYAN and BOGGS, Circuit Judges; and GODBOLD, Senior Circuit Judge.

BOGGS, Circuit Judge.

CSX is an interstate railroad operating in Tennessee. CSX filed this suit against the Tennessee Board of Equalization under § 306 of the Railroad Revitalization Act and Regulatory Reform Act of 1976, currently codified at 49 U.S.C. § 115031, which prohibits discriminatory state taxation of railroads. At the outset of the litigation, CSX moved for a preliminary injunction against the further assessment, levy...

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