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ALABAMA GREAT SOUTHERN R. CO. v. EAGERTON

Civ. A. No. 80-300-N.

541 F.Supp. 1084 (1982)

ALABAMA GREAT SOUTHERN RAILROAD COMPANY; Central of Georgia Railroad Company; Southern Railway Company; Tennessee, Alabama & Georgia Railroad Company; and Woodstock & Blocton Railway Company, Plaintiffs, v. Ralph P. EAGERTON, Jr., Commissioner of Revenue of the State of Alabama; and S. L. Evans, Assistant Commissioner of Revenue of the State of Alabama, Defendants.

United States District Court, M. D. Alabama, N. D.

May 17, 1982.

Attorney(s) appearing for the Case

Rushton, Stakely, Johnston & Garrett, Charles E. Porter, Montgomery, Ala., and Laughlin, Halle, Regan, Clark & Gibson, Everett B. Gibson and Gregory G. Fletcher, Memphis, Tenn., and James W. McBride, Gen. Atty., Taxes Southern Ry. System, Washington, D. C., for all plaintiffs.

Charles A. Graddick, Atty. Gen. of Alabama, Herbert I. Burson, Jr., Chief Counsel & Asst. Atty. Gen., Ron Bowden, Asst. Atty. Gen., Montgomery, Ala., for both defendants.

MEMORANDUM OPINION

HOBBS, District Judge.

Plaintiff railroad companies brought this action against the Commissioner of Revenue and Assistant Commissioner of Revenue of the State of Alabama seeking (1) a declaration that the State's railroad license tax, § 40-21-57, Code of Alabama,1 discriminates against rail carriers in violation of 49 U.S.C. § 11503,2 and (2) an order enjoining...

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