UNION CARBIDE CORP. v. BOARD OF TAX COM'RS

No. 95-2396.

69 F.3d 1356 (1995)

UNION CARBIDE CORP., et al., Plaintiffs-Appellants, v. BOARD OF TAX COMMISSIONERS OF the STATE OF INDIANA, et al., Defendants-Appellees.

United States Court of Appeals, Seventh Circuit.

Decided November 16, 1995.


Attorney(s) appearing for the Case

Terrence J. Benshoof (argued), Kanter & Mattenson, Chicago, IL, G. Terrence Corident, Lawson, Pushor, Mote, Coriden & Gamso, Columbus, IN, for plaintiffs.

Marilyn S. Meighen (argued), Office of the Attorney General, Tax Division, Indianapolis, IN, for defendants.

Before BAUER, EASTERBROOK, and EVANS, Circuit Judges.


EASTERBROOK, Circuit Judge.

A provision of the Railroad Revitalization and Regulatory Reform Act of 1976 forbids discrimination against railroads in the assessment and collection of state taxes. 49 U.S.C. § 11503. The plaintiffs, which call themselves "carlines," own railroad cars that they use in their own business or lease to others. They believe that Indiana violates § 11503 in two ways: (i) by collecting the property tax on rail assets at the state level...

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