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CSX TRANSP., INC. v. FORST

Civ. A. Nos. 91-CV-488, 91-CV-584, 91-CV-650 and 92-CV-722.

808 F.Supp. 517 (1992)

CSX TRANSPORTATION, INC., et al., Plaintiffs v. William H. FORST, et al., Defendants.

United States District Court, E.D. Virginia, Richmond Division.

December 10, 1992.

Attorney(s) appearing for the Case

James Linwood Sanderlin, McGuire, Woods, Battle & Boothe, Richmond, VA, James W. McBride, Anne M. Stolee, Laughlin, Halle, McBride, Lunsford & Fletcher, Washington, DC, Courtney George Hyers, CSX Transp., Inc., Jacksonville, FL, and Hugh M. Fain, III, Sanderlin, James Linwood McGuire, Woods, Battle & Boothe, Richmond, VA, for plaintiffs.

James G. Council, John Patrick Griffin, Christopher D. Eib, Office of the Atty. Gen., and Thomas W. McCandlish, Timothy M. Kaine, and Mark B. Rhoads, Mezzullo & McCandlish, Richmond, VA, for defendants.

Steven L. Micas, County Atty. and Steven L. Myers, Asst. County Atty., Chesterfield, VA, for Chesterfield County, Va.

MEMORANDUM

MERHIGE, Senior District Judge.

In the case at bar, plaintiff CSX Corporation, Inc. and its predecessor the Carolina, Clinchfield and Ohio Railway, challenge the tax assessments of their operating railroad property in Virginia for tax years 1988, 1989, 1991 and 1992.1 Defendant William H. Forst is the Commissioner of the Virginia Department of Taxation, the agency having...

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