BURLINGTON NORTHERN R. CO. v. WIS. DEPT. OF REVENUE

No. 94-3738.

59 F.3d 55 (1995)

BURLINGTON NORTHERN RAILROAD COMPANY, Duluth, Missabe & Iron Range Railway Company, et al., Plaintiffs-Appellants, v. WISCONSIN DEPARTMENT OF REVENUE, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided June 29, 1995.


Attorney(s) appearing for the Case

Ann Ustad Smith, Michael, Best & Friedrich, Madison, WI, James W. McBride (argued), Anne M. Stolee, Baker, Donelson, Bearman & Caldwell, Washington, DC, for plaintiffs-appellants Burlington Northern Railroad Co., Chicago & North Western Railway Co., Duluth, Missabe & Iron Range Railway Co., Duluth, Winnipeg & Pacific Railway Co., Escanaba & Lake Superior Railroad Co., Fox River Valley Railroad Corp., Fox Valley & Western Railroad Co., Green Bay & Western Railroad Co., Nicolet Badger Northern Railroad Co., Soo Line Railroad Co., Tomahawk Railway, Wisconsin Central, Ltd., Wisconsin & Calumet Railroad Co., Wisconsin & Southern Railroad Co., Marinette, Tomahawk & Western Railroad Co.

Peter C. Anderson, Asst. Atty. Gen. (argued), Office of Atty. Gen., Wisconsin Dept. of Justice, Madison, WI, for defendant-appellee Wisconsin Dept. of Revenue.

Before CUMMINGS and RIPPLE, Circuit Judges, and WILL, District Judge.


CUMMINGS, Circuit Judge.

In Oregon Dept. of Revenue v. ACF Industries, ___ U.S. ___, 114 S.Ct. 843, 127 L.Ed.2d 165 (1994), the Supreme Court held that a state's exemptions of various classes of non-railroad property from a generally applicable ad valorem property tax are not cognizable under the Railroad Revitalization and Regulatory Reform Act (the "Act"), 49 U.S.C. § 11503(b)(4). Plaintiffs — all...

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