CLINCHFIELD R. CO. v. LYNCH

No. 82-96-CIV-5.

605 F.Supp. 1005 (1985)

CLINCHFIELD RAILROAD COMPANY; Durham & Southern Railway Company; High Point, Thomasville & Denton Railroad Company; Norfolk, Franklin & Danville Railway Company; Norfolk Southern Railway Company; Norfolk & Western Railway Company; Seaboard Coast Line Railroad Company; Southern Railway Company; and Winston-Salem Southbound Railway Company, Plaintiff, v. Mark G. LYNCH, Secretary of Revenue of the State of North Carolina; Douglas R. Holbrook, Director, Ad Valorem Tax Division of the North Carolina Department of Revenue; Catawba County; Forsyth County; Granville County; Iredell County; Robeson County; Rowan County; Rutherford County; Vance County; Wilson County; Beaufort County; Bertie County; Bladen County; Buncombe County; Burke County; Caswell County; Chatham County; Chowan County; Craven County; Davie County; Duplin County; Edgecombe County; Franklin County; Gates County; Henderson County; Jackson County; Jones County; Lincoln County; Martin County; McDowell County; Mitchell County; Moore County; Nash County; New Hanover County; Onslow County; Pasquotank County; Pender County; Perquimans County; Polk County; Randolph County; Rockingham County; Sampson County; Scotland County; Stanly County; Transylvania County; Warren County; Wayne County; Wilkes County; and Yancey County, Defendants.

United States District Court, E.D. North Carolina, Raleigh Division.

March 22, 1985.


Attorney(s) appearing for the Case

Armistead J. Maupin and Charles B. Neely, Jr., Raleigh, N.C., Courtney L. George, Jacksonville, Fla., Everett B. Gibson and Gregory G. Fletcher, Memphis, Tenn., William C. Antoine and James W. McBride, Washington, D.C., Edward C. Winslow, III, Greensboro, N.C., for plaintiff.

George W. Boylan, Raleigh, N.C., Hamlin L. Wade, Charlotte, N.C., and county attys. for each North Carolina county, for defendants.


MEMORANDUM OF DECISION

DUPREE, Judge.

This action is the second in a series of suits brought by plaintiff railroads, alleging discriminatory taxation of their real and personal property in North Carolina for the 1981 tax year in violation of Section 306 of the Railroad Revitalization and Regulatory Reform Act (the 4-R Act), 49 U.S.C. § 11503. The original defendants in this action were Mark G. Lynch, Secretary...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases