ILLINOIS CENT. R.R. v. TENNESSEE DEPT. OF REVENUE

No. 3:10-cv-00197.

969 F.Supp.2d 892 (2013)

ILLINOIS CENTRAL RAILROAD COMPANY, Plaintiff, v. TENNESSEE DEPARTMENT OF REVENUE and Reagan Farr, Commissioner of Revenue of the State of Tennessee, Defendants.

United States District Court, M.D. Tennessee, Nashville Division.

August 27, 2013.


Attorney(s) appearing for the Case

Carolyn W. Schott , Baker, Donelson, Bearman, Caldwell & Berkowitz, PC, Nashville, TN, James W. McBride , Baker, Donelson, Bearman, Caldwell & Berkowitz, PC, Washington, DC, Stephen D. Goodwin , Baker, Donelson, Bearman, Caldwell & Berkowitz, PC, Memphis, TN, for Plaintiff.

Talmage M. Watts , Tennessee Attorney General's Office, Nashville, TN, for Defendants.


FINDINGS OF FACT AND CONCLUSIONS OF LAW

KEVIN H. SHARP, District Judge.

This action is brought under Section 306(1)(d) of the Railroad Revitalization and Regulatory Reform Act of 1976 ("Section 306" or the "4-R Act"), 49 U.S.C. § 11501(b)(4), which prohibits state and local governments from discriminating against railroads with respect to taxation. Plaintiff contends that the sales and use tax assessments imposed by the State are discriminatory...

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