CSX TRANSP., INC. v. STATE BD. OF EQUALIZATION

No. 05-16000.

472 F.3d 1281 (2006)

CSX TRANSPORTATION, INC., Plaintiff-Appellant, v. STATE BOARD OF EQUALIZATION, of the State of Georgia, Jerry Jackson, as Commissioner of Revenue of the State of Georgia, Russell W. Hinton, as State Auditor of the State of Georgia, Ray J. Crawford, as Director of the Georgia State Properties Commission, Defendants-Appellees.

United States Court of Appeals, Eleventh Circuit.

December 19, 2006.


Attorney(s) appearing for the Case

Stephen D. Goodwin, Baker, Donelson, Bearman, Caldwell & Berkowitz, Memphis, TN, James W. McBride, Baker Donelson, Washington, DC, Timothy H. Kratz, Milo S. Cogan, McGuire Woods, LLP, Atlanta, GA, for Plaintiff-Appellant.

Warren R. Calvert, GA Dept. of Law, Atlanta, GA, Peter J. Crossett, Hiscock & Barclay, LLP, Syracuse, NY, for Defendants-Appellees.

Betty Jo Christian, Steptoe & Johnson, Washington, DC, for Amicus Curiae.

Before BIRCH, PRYOR and FAY, Circuit Judges.


PRYOR, Circuit Judge:

This appeal presents a question about state taxation of railroad properties that was expressly left open by the Supreme Court of the United States, has since divided the federal appellate courts, and involves the traditional balance of federal and state power. We are asked to decide whether section 306 of the Railroad Revitalization and Regulatory Reform Act of 1976 (4-R Act or the Act), 49 U.S.C. ...

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