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LOUISVILLE & N. R. CO. v. LOUISIANA TAX COM'N

Civ. A. No. 80-145-A.

498 F.Supp. 418 (1980)

LOUISVILLE & NASHVILLE RAILROAD COMPANY et al. v. LOUISIANA TAX COMMISSION et al.

United States District Court, M. D. Louisiana.

August 29, 1980.

Attorney(s) appearing for the Case

M. Truman Woodward, Jr., Hilton S. Bell, Joseph W. Looney, David M. Culpepper, Milling, Benson, Woodward, Hillyer, Pierson & Miller, New Orleans, La., for plaintiffs.

Carmack M. Blackmon, Chief, Civ. Div., Asst. Atty. Gen., State of Louisiana, Baton Rouge, La., for defendants.

MEMORANDUM OPINION

JOHN V. PARKER, Chief Judge.

This action, brought by eleven interstate railroad companies, all of which are subject to regulation by the U.S. Interstate Commerce Commission, attacks Louisiana's assessment of their property for ad valorem tax purposes. Defendants are the Louisiana Tax Commission, which appraised the property and will shortly make the tax assessments, the individual members of that Commission and the Governor of Louisiana...

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