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ATCHISON, TOPEKA AND SANTA FE RY. v. STATE OF ARIZ.

No. 94-15850.

78 F.3d 438 (1996)

The ATCHISON, TOPEKA AND SANTA FE RAILWAY COMPANY, a Delaware corporation; Southern Pacific Transportation Company; Arizona Central Railroad, Plaintiffs-Appellees, v. STATE OF ARIZONA; Arizona Department of Revenue; City of Phoenix and Town of Clifton, Defendants-Appellants.

United States Court of Appeals, Ninth Circuit.

Decided March 4, 1996.

Attorney(s) appearing for the Case

Paul J. Mooney, Fennemore Craig, Phoenix, Arizona, for the plaintiffs-appellees.

James M. Susa, Assistant Attorney General, Phoenix, Arizona, for the defendants-appellants.

Before FERGUSON and HAWKINS, Circuit Judges, and NIELSEN, District Judge.

FERGUSON, Circuit Judge:

The State of Arizona appeals the district court's grant of summary judgment in favor of the plaintiffs. The district court held that Arizona's taxation scheme discriminated against the railroads and therefore violated the Railroad Revitalization and Regulatory Reform Act. We reverse.

I. Statement of the Case

A. Factual Background

The State of Arizona imposes both a transaction privilege tax and a use...

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