UNION CARBIDE CORP. v. STATE BD. OF TAX COM'RS OF STATE OF IND.

No. 92-3423.

992 F.2d 119 (1993)

UNION CARBIDE CORP., a New York Corporation; Agri Financial Services, Inc., an Iowa Corporation; Cargill, Inc., a Delaware Corporation; Celtran, Inc., a Delaware Corporation; Chrysler Rail Transportation Corp., a Delaware Corporation; GLNX Corp., a Texas Corporation; Mobil Oil Corp., a Delaware Corporation; Tennessee Eastman Co., a New Jersey Corporation; Vista Chemical Company, a Delaware Corporation; and Quantum Chemical Corporation, a Virginia Corporation, Plaintiffs-Appellants, v. STATE BOARD OF TAX COMMISSIONERS OF the STATE OF INDIANA, C. Kurt Zorn, Sandra K. Bickel, Gordon E. McIntyre, as members of the State Board of Tax Commissioners of the State of Indiana; Indiana Department of State Revenue, and Kenneth E. Miller, as Commissioner of the Indiana Department of State Revenue, Defendants-Appellees.

United States Court of Appeals, Seventh Circuit.

Decided April 27, 1993.


Attorney(s) appearing for the Case

John F. Prescott, Jr., Barton T. Sprunger, Ice, Miller, Donadio & Ryan, Indianapolis, IN, Terrence J. Benshoof (argued), Rodriguez & Villalobos, Chicago, IL, for plaintiffs-appellants.

Marilyn S. Meighen, Office of the Atty. Gen., Tax Div., Indianapolis, IN (argued), for defendants-appellees.

Before RIPPLE and MANION, Circuit Judges, and SHADUR, Senior District Judge.


SHADUR, Senior District Judge.

Union Carbide Corp. and nine other owners of rail transportation property (collectively "Companies") appeal the district court's dismissal, as time-barred, of Companies' Complaint brought under Section 306 of the Railroad Revitalization and Regulatory Reform Act of 1976 (the "4-R Act" or, when we refer to a specific provision of that statute as found in Title 49, simply "Act § __"), 49 U.S.C. § 11503 (1993).

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