The Atchison, Topeka and Santa Fe Railway Company, Plaintiffs v. Board of Equalization of the State of California, Southern Pacific Transportation Company v. Board of Equalization of the State of California, Trailer Train Company v. Board of Equalization of the State of California’s Empirical Analysis
795 F.2d 1442 · 1986
Citation profile
3 federal appellate ·
Relationships
Applies 28 U.S.C. § 1292 · 28 U.S.C. § 1341 · 42 U.S.C. § 1983 (Civil Rights Act of 1871 / Section 1983 (Ku Klux Klan Act))
Relies on Younger v. Harris · Moses H. Cone Memorial Hospital v. Mercury Construction Corp. · Colorado River Water Conservation District v. United States · Pennhurst State School and Hospital v. Halderman · Railroad Commission v. Pullman Co.
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Thus, it is clear from the express language of the legislation that Congress intended for the Act, in furtherance of the protection of railroads, to represent an exception to the Tax Injunction Act, 28 U.S.C. Sec. 1341, which normally bars federal injunctive intervention into matters of state tax administration where”
1 later decision quote this exact passage · from the dissent“), originally joined by Burlington Northern Railroad Company, brought separate actions in federal court alleging discriminatory taxation by the state of Oregon during the 1985 and 1986 tax years in violation of the Railroad Revitalization and Regulatory Reform Act, 49 U.S.C. Sec. 11503 (”
1 later decision quote this exact passage · from the majority“[a]n overly broad construction of section 11503(c) “would impose significant burdens on district courts,” forcing them to sit as state tax assessment boards for rail transportation property “and would substantially thwart the tax collection process of states and their subdivision.””
1 later decision quote this exact passage · from the majority
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.