CSX TRANSP., INC. v. BOARD OF PUBLIC WORKS

No. 95-1244.

95 F.3d 318 (1996)

CSX TRANSPORTATION, INCORPORATED; Nicholas, Fayette and Greenbrier Railroad Company, Plaintiffs-Appellants, v. The BOARD OF PUBLIC WORKS OF The STATE OF WEST VIRGINIA, Defendant-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided September 10, 1996.


Attorney(s) appearing for the Case

ARGUED: James W. McBride, Baker, Donelson, Bearman & Caldwell, Washington, DC, for Appellants. Katherine A. Schultz, Senior Deputy Attorney General, Office of the Attorney General, Charleston, West Virginia, for Appellee. ON BRIEF: Anne M. Stolee, Baker, Donelson, Bearman & Caldwell, Washington, DC, for Appellants. Darrell V. McGraw, Jr., Attorney General, Silas B. Taylor, Managing Deputy Attorney General, Barry L. Koerber, Assistant Attorney General, Office of the Attorney General, Charleston, West Virginia, for Appellee.

Before MURNAGHAN, NIEMEYER, and WILLIAMS, Circuit Judges.


Judge NIEMEYER wrote the opinion, in which Judge MURNAGHAN and Judge WILLIAMS joined.

OPINION

NIEMEYER, Circuit Judge:

Section 306 of the Railroad Revitalization and Regulatory Reform Act of 1976 (the "Railroad Revitalization Act" or the "Act"), 49 U.S.C. § 11503,* prohibits states from levying or collecting taxes on rail transportation property that discriminate against...

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