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NATIONAL R.R. PASSENGER CORP. v. NEW CASTLE COUNTY

Civ. A. No. 84-561-JLL.

636 F.Supp. 1482 (1986)

NATIONAL RAILROAD PASSENGER CORPORATION, a corporation of the District of Columbia, Plaintiff, v. NEW CASTLE COUNTY, a political subdivision of the State of Delaware, and the City of Wilmington, a Delaware municipal corporation, Defendants, NEW CASTLE COUNTY, a political subdivision of the State of Delaware, Third-Party Plaintiff, v. CHRISTIANA SCHOOL DISTRICT, Colonial School District, Red Clay Consolidated School District, and New Castle County Vocational Technical School District, Third-Party Defendants.

United States District Court, D. Delaware.

June 10, 1986.

Attorney(s) appearing for the Case

Henry N. Herndon, Jr. and Richard D. Kirk of Morris, James, Hitchens & Williams, Wilmington, Del., for third-party defendants, Christiana School Dist., Colonial School Dist. and Red Clay Consolidated School Dist.

Jeffrey M. Weiner of Bayard, Handelman & Murdoch, P.A., Wilmington, Del., for third-party defendant New Castle County Vocational Technical School Dist.

Richard R. Wier, Jr. and Walter P. McEvilly, Jr., of Prickett, Jones, Elliott, Kristol & Schnee, Wilmington, Del., David J. Carol of National R.R. Passenger Corp., Washington, D.C., of counsel, for plaintiff.

Dennis J. Siebold, Richard A. Hauge, and Douglass Lee Mowrey of New Castle County Law Dept., Wilmington, Del., for defendant New Castle County.

Karen L. Johnson of City of Wilmington Law Dept., Wilmington, Del., for defendant City of Wilmington.

OPINION

LATCHUM, Senior District Judge.

In this civil action, National Railroad Passenger Corporation ("Amtrak") sought a refund of real property taxes paid to New Castle County (the "County") and the City of Wilmington (the "City") for the period between October 1, 1981 and June 30, 1982. In turn, the County filed a third-party complaint against the four named school districts, alleging that a portion of the property taxes collected by the County pursuant...

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