Search for: "State Railroad Tax Cases" Results 1 - 20 of 422
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21 Jun 2018, 2:29 pm by Daniel Hemel
United States, which holds that railroad employees are exempt from federal employment taxes on stock-based compensation. [read post]
10 Nov 2010, 11:05 am
Alabama Department of Revenue [oral arguments transcript, PDF; JURIST report] on whether a state's exemption of railroad competitors, but not railroads, from a generally applicable sales and use tax is subject to challenge as "another tax that discriminates against a rail carrier" under section 306(1)(d) of the Railroad Revitalization and Regulatory Reform Act of 1976, 49... [read post]
29 May 2007, 1:40 pm
Today the Supreme Court agreed to decide whether railroads can challenge states' methods of valuing their assets for tax purposes under a federal statute that prohibits states from discriminating against railroads in imposing property taxes on their in-state operations. [read post]
7 Jul 2014, 2:53 pm by Amanda Traphagan
  This is unusual as the Supreme Court rarely reviews state tax cases. [read post]
27 May 2020, 11:54 am by Zachary T. Atkins
  When a railroad challenges a state or local tax under the 4R Act, the railroad bears the initial burden of establishing a prima facie case of discriminatory treatment. [read post]
The court’s opinion stated that a railroad worker’s award of lost wages could not be a sum from which the worker was required to pay taxes because the relevant tax law only required withholding on “services rendered,” and an award of lost wages, by definition, could not be money paid for the actual performance of services. [read post]
28 Dec 2009, 4:00 am by Alan E. Sherman
In those years, the railroad’s tax was measured by its taxable capital apportioned to this state based on its Texas gross receipts compared to its gross receipts everywhere. [read post]
29 Oct 2020, 2:03 pm by Sam Callahan and Allon Kedem
Railroad Retirement Board, a case involving two of these statutes, the Railroad Retirement Act and the Railroad Unemployment Insurance Act, which together provide the nation’s railroad workers with pensions, unemployment benefits and sickness benefits. [read post]
21 Feb 2011, 9:00 pm
Alabama, like 44 states, has a sales tax, and exempts purchases of fuel from the tax unless you're a railroad. [read post]
24 Sep 2014, 10:17 am
One of the primitive cases, Utah Railroad, from 1885, stands for the idea that a state's power to tax is at its weakest if the tax is imposed on a reservation and the burden falls on a member of a tribe. [read post]
5 Dec 2014, 8:50 am by Darien Shanske
This case is about Section 11501(b)(4) of the Railroad Revitalization and Regulatory Reform Act of 1976 (the “4-R Act”), which prohibits a state from “impos[ing] another tax that discriminates against a rail carrier. [read post]
30 Oct 2018, 7:02 am by Daniel Hemel
United States — imposes taxes on “compensation” paid by railroads to their workers. [read post]
21 Jul 2014, 2:07 pm
" Basically, the law declares that a state cannot make a tax that discriminates against railroads. [read post]
20 May 2008, 5:26 pm
This Business Court case concerns the valuation of shares of the Aberdeen and Rockfish Railroad Company, a North Carolina short-line railroad. [read post]
17 Dec 2014, 7:57 am by The Federalist Society
The question presented in the case is twofold: (1) whether a state violates the Railroad Revitalization and Regulatory Reform Act of 1976 (4-R Act) by “discriminating against a rail carrier” when it requires rail carriers to pay a sales-and-use tax but exempts railroads’ competitors from paying the same tax; and (2) whether, in resolving a claim of unlawful tax discrimination under the 4-R Act, a court should… [read post]
16 Apr 2018, 2:37 pm by Elizabeth Lowman
United States [transcript, PDF] is whether stocks given to employees by a railroad is taxable as money under the federal Railroad Retirement Tax Act. [read post]
11 Nov 2010, 8:35 am by Kevin Russell
”  The railroad in this case challenged an Alabama tax on diesel fuel on the ground that the state exempts two competing modes of transportation – commercial trucking and water carriers – from the tax, but not railroads. [read post]
8 Dec 2014, 11:57 am by Jaclyn Belczyk
Brohl [transcript, PDF; JURIST report] the court is considering whether the Tax Injunction Act (TIA) [28 USC § 1341] bars federal court jurisdiction over a suit brought by non-taxpayers to enjoin the informational notice and reporting requirements of a state law that neither imposes a tax, nor requires the collection of a tax, but serves only as a secondary... [read post]