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LOUISVILLE & NASHVILLE R. CO. v. PUBLIC SERV. COM'N OF TENN.

No. 4310.

249 F.Supp. 894 (1966)

LOUISVILLE AND NASHVILLE RAILROAD COMPANY v. PUBLIC SERVICE COMMISSION OF TENNESSEE, State Board of Equalization of Tennessee, et al.

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

February 1, 1966.

Attorney(s) appearing for the Case

David M. Keeble, Hooker, Keeble, Dodson & Harris, Nashville, Tenn., W. L. Grubbs and Philip M. Lanier, Louisville, Ky., for plaintiff.

Milton P. Rice, Asst. Atty. Gen. of Tennessee, Nashville, Tenn., and Eugene W. Ward, Morristown, Tenn., for defendants.

WILLIAM E. MILLER, Chief Judge.

This action presents the question whether a federal court may intervene to grant injunctive relief to a taxpayer whose property, in violation of state law, has been substantially over-assessed in relation to other taxpayers in the state. Since tax laws are ancient and unrelenting, they have spawned much litigation, and the Court is not without some guidelines in the decision of the present controversy.

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