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SOUTHERN RY. CO. v. STATE BD. OF EQUALIZATION

Nos. 1:85-CV-4258-HTW, 1:85-CV-4241-HTW.

712 F.Supp. 1557 (1988)

SOUTHERN RAILWAY CO., et al., Plaintiffs, v. STATE BOARD OF EQUALIZATION, et al., Defendants. ACF INDUSTRIES, INC., et al., Plaintiffs, v. STATE BOARD OF EQUALIZATION, et al., Defendants.

United States District Court, N.D. Georgia, Atlanta Division.

November 23, 1988.

Attorney(s) appearing for the Case

Burt DeRieux, Keith J. Reisman, Greene Buckley DeRieux & Jones, Atlanta, Ga., Everett Bell Gibson, Laughlin Halle Gibson & McBride, Washington, D.C., for Southern Ry. Co., Alabama Great Southern Ry. Co., Central of Georgia R. Co., Georgia Northern Ry. Co., Georgia Southern & Florida Ry. Co., Live Oak, Perry, and South Georgia Ry. Co., Tennessee, Alabama and Georgia Ry. Co., plaintiffs.

Lucy T. Sheftall, Office of State Atty. Gen., Atlanta, Ga., Jefferson James Davis, Davis & Davis, Decatur, Ga., for State Bd. of Equalization of State of Ga., Marcus E. Collins, Sr., William M. Nixon and G.W. Hogan, Members of State Bd. of Equalization of Georgia and their successors in office, Marcus E. Collins, Sr., as Com'r of Revenue of State of Ga. and his successor in office, defendants.

Curtis Eugene Anderson, Office of U.S. Atty., Atlanta, Ga., for U.S., intervenor-defendant.

MEMORANDUM OPINION

HORACE T. WARD, District Judge.

Introduction

The above cases are consolidated actions brought for relief under the provisions of 49 U.S.C. § 11503 ("Section 306") by seven interstate carriers by rail which own property in the state of Georgia and by eleven private rail carlines (hereinafter "Railroads" or "plaintiffs"). Defendants are the Georgia State Board of Equalization, its members, and the Georgia Commissioner...

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