DEPARTMENT OF REVENUE OF ORE. v. ACF INDUSTRIES, INC.

No. 92-74.

510 U.S. 332 (1994)

DEPARTMENT OF REVENUE OF OREGON v. ACF INDUSTRIES, INC., ET AL.

Supreme Court of United States.

Decided January 24, 1994.


Attorney(s) appearing for the Case

Virginia L. Linder, Solicitor General of Oregon, argued the cause for petitioner. With her on the briefs were Theodore R. Kulongoski, Attorney General, Thomas A. Balmer, Deputy Attorney General, and Robert M. Atkinson, Assistant Attorney General.

Kent L. Jones argued the cause for the United States as amicus curiae urging reversal. With him on the brief were Solicitor General Days, Acting Assistant Attorney General Paup, Deputy Solicitor General Wallace, Gary R. Allen, Paul M. Geier, Dale C. Andrews, S. Mark Lindsey, and G. Joseph King.

Carter G. Phillips argued the cause for respondents. With him on the brief was James W. McBride.*

KENNEDY, J., delivered the opinion of the Court, in which REHNQUIST, C. J., and BLACKMUN, O'CONNOR, SCALIA, SOUTER, THOMAS, and GINSBURG, JJ., joined. STEVENS, J., filed a dissenting opinion, p. 348.


JUSTICE KENNEDY delivered the opinion of the Court.

The power of state and local governments to impose ad valorem property taxes upon railroads and other interstate carriers has been the source of recurrent litigation under the Commerce Clause and the Due Process Clause. See, e. g., Central R. Co. of Pa. v. Pennsylvania, 370 U.S. 607 (1962); Braniff Airways, Inc. v.

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