green
Positive treatment
5.6 score
Treatment trajectory · 1982 → 2026 · click a year to view as-of
1982
2004
2026
Top citers, strongest first. 17 distinct citers.
How cited ↗
discussed
Cited "see"
Ogilvie v. State Board of Equalization
See Ogilvie v. State Board of Equalization of the State of North Dakota, 492 F.Supp. 446 (D.N.D.1980), aff'd, 657 F.2d 204 (8th Cir.1981), cert. denied, 454 U.S. 1086 , 102 S.Ct. 644 , 70 L.Ed.2d 621 (1981).
cited
Cited "see"
Acf Industries Incorporated General American Transportation Corporation Union Tank Car Company v. California State Board of Equalization
See Ogilvie v. State Bd. of Equalization, 657 F.2d 204 , 209 (8th Cir.), cert. denied, 454 U.S. 1086 , 102 S.Ct. 644 , 70 L.Ed.2d 621 (1981).
cited
Cited "see"
Burlington Northern Railroad v. Commissioner of Revenue
See Ogilvie v. State Board of Equalization, 657 F.2d 204 , *552 207-10 (8th Cir.), cert. denied, 454 U.S. 1086 , 102 S.Ct. 644 , 70 L.Ed.2d 621 (1981).
cited
Cited "see"
Burlington Northern Railroad v. Triplett
See Ogilvie v. State Board of Equalization of North Dakota, 657 F.2d 204 , 206 n. 1 (8th Cir.1981), cert. denied 454 U.S. 1086 , 102 S.Ct. 644 , 70 L.Ed.2d 621 (1981).
discussed
Cited "see"
National Railroad Passenger Corp. v. State Board of Equalization
See Ogilvie v. State Board of Equalization, 657 F.2d 204, 207-210 (8th Cir.), cert. denied, 454 U.S. 1086 , 102 S.Ct. 644 , 70 L.Ed.2d 621 (1981) (discussing legislative history and purpose of section 306).
discussed
Cited "see"
Union Pacific Railroad v. State Tax Commission
See Ogilvie v. State Board of Equalization, 657 F.2d 204, 210 (8th Cir.), cert. denied, 454 U.S. 1086 , 102 S.Ct. 644 , 70 L.Ed.2d 621 (1981) (the purpose of section 306 “was to prevent tax discrimination against railroads in any form whatsoever”).
discussed
Cited "see"
ABF Freight System, Inc. v. Tax Division of the Arkansas Public Service Commission
See Ogilvie v. State Board of Equalization, 657 F.2d 204, 209-10 (8th Cir.), cert. denied, 454 U.S. 1086 , 102 S.Ct. 644 , 70 L.Ed.2d 621 (1981) (holding that the railroads’ personal property is exempt from taxation since all other commercial and industrial personal property is exempt); cf. Burlington Northern Railroad v. Bair, 766 F.2d 1222, 1224-25 (8th Cir.1985) (analyzing personal and real property separately); accord Arkansas-Best Freight System, Inc. v. Cochran, 546 F.Supp. 904, 909 (M.D.Tenn.1981) (de jure classification distinguishing between real and personal property used to analyz…
discussed
Cited "see"
Abf Freight System, Inc., Builders Transportation Company, Campbell Sixty-Six, Chemical Leaman Tank Lines, Eagle Motor Lines, Inc., Fb Truck Line Co., East Texas Motor Freight Lines, Inc., Gordons Transports, Inc., Lee Way Motor Freight, Inc., Miller Transporters, Inc., North American Van Lines, Pacific Intermountain Express, Roadway Express, Inc., Ruan Transport Corporation, Ryder Truck Lines, Inc., Spector-Red Ball, Inc., Time D.C., Inc., Transcon Lines, Wooten Transports, Inc. And Yellow Freight Systems, Inc. v. Tax Division of the Arkansas Public Service Commission and James Poe, in His Capacity as Director of the Tax Division of the Arkansas Public Service Commission and Charles Ragland, in His Capacity as Commissioner of Revenue for the State of Arkansas, Abf Freight System, Inc., Builders Transportation Company, Campbell Sixty-Six, Chemical Leaman Tank Lines, Eagle Motor Lines, Inc., Fb Truck Line Co., East Texas Motor Freight Lines, Inc., Gordons Transports, Inc., Lee Way Motor Freight, Inc., Miller Transporters, Inc., North American Van Lines, Pacific Intermountain Express, Roadway Express, Inc., Ruan Transport Corporation, Ryder Truck Lines, Inc., Spector-Red Ball, Inc., Time D.C., Inc., Transcon Lines, Wooten Transports, Inc. And Yellow Freight Systems, Inc., B.J. McAdams Inc. And Southern Trucking Corporation, Intervenor/appellants v. Tax Division of the Arkansas Public Service Commission and James Poe, in His Capacity as Director of the Tax Division of the Arkansas Public Service Commission and Charles Ragland, in His Capacity as Commissioner of Revenue for the State of Arkansas
See Ogilvie v. State Board of Equalization, 657 F.2d 204, 209-10 (8th Cir.), cert. denied, 454 U.S. 1086 , 102 S.Ct. 644 , 70 L.Ed.2d 621 (1981) (holding that the railroads' personal property is exempt from taxation since all other commercial and industrial personal property is exempt); cf. Burlington Northern Railroad v. Bair, 766 F.2d 1222, 1224-25 (8th Cir.1985) (analyzing personal and real property separately); accord Arkansas-Best Freight System, Inc. v. Cochran, 546 F.Supp. 904, 909 (M.D.Tenn.1981) (de jure classification distinguishing between real and personal property used to analyze …
discussed
Cited "see"
Richmond, Fredericksburg & Potomac Railroad v. Department of Taxation
See Ogilvie v. State Board of Equalization, 657 F.2d 204, 210 (8th Cir.1981), cert. denied, 454 U.S. 1086 , 102 S.Ct. 644 , 70 L.Ed.2d 621 (1981) (purpose of § 306 “was to prevent tax discrimination against railroads in any form whatsoever”); Trailer Train Co. v. State Board of Equalization, 710 F.2d 468 , 472 n. 6 (8th Cir.1983) (Congress most likely intended “to broaden, not narrow, the scope of [§ 306] by making it applicable to all forms of state taxation rather than just property taxation”).
discussed
Cited "see"
Richmond, Fredericksburg & Potomac Railroad Company v. Department Of Taxation
See Ogilvie v. State Board of Equalization, 657 F.2d 204, 210 (8th Cir.1981), cert. denied, 454 U.S. 1086 , 102 S.Ct. 644 , 70 L.Ed.2d 621 (1981) (purpose of Sec. 306 "was to prevent tax discrimination against railroads in any form whatsoever"); Trailer Train Co. v. State Board of Equalization, 710 F.2d 468 , 472 n. 6 (8th Cir.1983) (Congress most likely intended "to broaden, not narrow, the scope of [Sec. 306] by making it applicable to all forms of state taxation rather than just property taxation").
examined
Cited "see"
Burlington Northern Railroad v. Bair
(3×)
also: Cited "see, e.g."
See Ogilvie v. State Bd. of Equalization, 492 F.Supp. 446, 455 (D.N.D.1980), aff'd, 657 F.2d 204 , 209-10 (8th Cir.), cert. denied, 454 U.S. 1086 , 102 S.Ct. 644 , 70 L.Ed.2d 621 (1981).
discussed
Cited "see"
Trailer Train Co. v. State Board of Equalization of North Dakota
See Ogilvie v. State Board of Equalization of North Dakota, 657 F.2d 204 (8th Cir.), cert. denied, 454 U.S. 1086 , 102 S.Ct. 644 , 70 L.Ed.2d 621 (1981) (discussing legislative history and purpose of section 306).
discussed
Cited "see"
Trailer Train Company, a Corporation, and Railbox Company, a Corporation v. State Board of Equalization of the State of North Dakota and Byron L. Dorgan, as Tax Commissioner of the State of North Dakota, Trailer Train Company, a Corporation, and Railbox Company, a Corporation v. State Board of Equalization of the State of North Dakota and Kent Conrad, as Tax Commissioner of the State of North Dakota
See Ogilvie v. State Board of Equalization of North Dakota, 657 F.2d 204 (8th Cir.), cert. denied, 454 U.S. 1086 , 102 S.Ct. 644 , 70 L.Ed.2d 621 (1981) (discussing legislative history and purpose of section 306). 24 In order to give effect to that legislative purpose, we held in Ogilvie that section 306(1)(d) prohibited the State Board from assessing an ad valorem tax against the railroads' personal property.
discussed
Cited "see, e.g."
Burlington Northern Railroad v. James
Co. v. Oklahoma Tax Com’n, 481 U.S. 454 , 107 S.Ct. 1855 , 1858 n. 1, 95 L.Ed.2d 404 (1987); see also Ogil- vie v. State Bd. of Equalization, Etc., 657 F.2d 204 , 206 n. 1 (8th Cir.), cert. denied, 454 U.S. 1086 , 102 S.Ct. 644 , 70 L.Ed.2d 621 (1981) ( 49 U.S.C. § 11503 restates without substantive change Section 306 of the 4-R Act); Trailer Train Co., et al. v. Leuenberger, 885 F.2d 415 , 416 n. 2 (8th Cir.1988); Burlington Northern R.
discussed
Cited "see, e.g."
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
No. 445, 87th Cong., 1st Sess. 458 (1961); see also Ogilvie v. State Board of Equalization, 657 F.2d 204, 206-07 (8th Cir.), cert. denied, 454 U.S. 1086 , 102 S.Ct. 644 , 70 L.Ed.2d 621 (1981); Hearings on H.R. 16245 Before the Subcomm. on Transportation and Aeronautics of the House Comm. on Interstate and Foreign Commerce, 91st Cong., 1st Sess. 138-39 (1970) (Testimony of Philip M.
discussed
Cited "see, e.g."
Atchison v. Board of Equalization
No. 445, 87th Cong., 1st Sess. 458 (1961); see also Ogilvie v. State Board of Equalization, 657 F.2d 204, 206-07 (8th Cir.), cert. denied, 454 U.S. 1086 , 102 S.Ct. 644 , 70 L.Ed.2d 621 (1981); Hearings on H.R. 16245 Before the Subcomm. on Transportation and Aeronautics of the House Comm, on Interstate and Foreign Commerce, 91st Cong., 1st Sess. 138-39 (1970) (Testimony of Philip M.
discussed
Cited "see, e.g."
Atchison, Topeka & Santa Fe Railway Co. v. Bair
(2×)
See also Ogilvie v. State Board of Equalization of North Dakota, 657 F.2d 204, 206 (8th Cir.1981), cert. denied, 454 U.S. 1086 , 102 S.Ct. 644 , 70 L.Ed.2d 621 (1981).
Retrieving the full opinion text from the archive…
FORTY-FOUR HUNDRED EAST BROADWAY COMPANY
v.
4400 EAST BROADWAY
v.
4400 EAST BROADWAY
No. 81-678.
Supreme Court of the United States.
Nov 30, 1981.
102 S. Ct. 644
Published
Petition for writ of certiorari to the United States Court of Appeals for the Ninth Circuit.
Denied.