Department of Revenue of Ore. Vs. Acf Industries, Inc.

Decided On : Nov-08-1993

Court : US Supreme Court

LAW: the Due Process Clause, the Railroad Revitalization and Regulatory Reform Act, the Tax Injunction Act

ORG: Department of Revenue, ACF Industries, Syllabus DEPARTMENT OF REVENUE OF OREGON, ACF INDUSTRIES, INC., THE UNITED STATES COURT OF APPEALS, the District Court, the District Court, the Court of Appeals, the Court of Appeals, Pp, Congress, Pp, Treasury, Congress, Congress, Congress, Congress, Manspeaker, Court, REHNQUIST, SOUTER, THOMAS, GINSBURG, Solicitor General Days, Court, the State of Iowa, the State of Washington, the Attorneys General, T. Travis Medlock of, the National Conference of State Legislatures, the Railway Progress Institute, the Association of American Railroads, Interstate Air Carriers, Central R. Co., Braniff Airways, Equalization and Assessment, Parham, the State of, State, Carlines, State, Congress, Congress, State, Western Air Lines, Board of Equalization of S. D., Burlington Northern R. Co., Oklahoma Tax Comm'n, State, State, State, State, Carlines, State, Carlines, The District Court, Trailer Train Co., Burlington Northern R. Co., State, The Court of Appeals, Circuit, ACF Industries, the District Court, the Court of Appeals, Carlines, Congress, the District Court's, the Court of Appeals, State, State, Carlines, State, Carlines, the Court of Appeals, the District Court, State, State, Carlines, the Court of Appeals, Carlines, Trailer Train Co., Department of Revenue, Trailer Train Co., Congress, State, Carlines, Burlington Northern R. Co., Oklahoma Tax Comm'n, Carlines, State, Congress, Mountain States Telephone & Telegraph Co., Congress, State, Western Air Lines, Board of Equalization, Western Air Lines, Board of Equalization of S. D. , the Supreme Court of South Dakota, Western Air Lines, Western Air Lines, Board of Equalization of S. D., the South Dakota Supreme Court, Northwest Airlines, Congress, Emphasis, Treasury, Atlantic Cleaners &, Congress, Congress, Carlines, National Solid Wastes Management Assn, Inwood Forest Associates, Ltd., Michigan Dept, Treasury, Congress, Congress, Congress, Jacobs, Tax Exemptions, State Tax Incentives to Fight Pollution, See Education Commission, Property Assessment and Exemptions, Congress, Griffin, Inc., Railroad Co., Liggett Group, Inc., Congress, STEVENS, Congress, Santa Fe Elevator Corp., Carlines, Carlines, Carlines, Congress, Senate, Conference, Carlines, Congress, Congress, Carlines, Carlines, Senate, the Subcommittee on Surface Transportation of the Senate Committee on Commerce on Legislation Relating to Rail Passenger Service, Carlines, Carlines, Congress, Burlington Northern R. Co., State, State, J. Hellerstein & W. Hellerstein, State, Congress, Manspeaker, Oceanic Contractors, Inc., Congress, Congress, the Court of Appeals, the Railroad Revitalization and Regulatory Reform Act, Court, the Courts of Appeals, the District Court, Congress, the Ninth Circuit's, Department of Revenue, Trailer Train Co., Equalization of N. D., 349 Court of Appeals, Court, Court, State, Court, Congress, the Virginia Supreme Court, P. R. Co., State Corporation Comm'n, Court, Congress, Michigan Dept, Treasury, Court, State, Court, Bacchus Imports, Ltd., Armco Inc., Congress, Court, Court, Carlines, Court, Congress, Congress, Court, State, Burlington Northern R. Co., Court, State, the Court of Appeals, State, the Commerce Clause, Court, Court, Court, Burlington Northern R. Co., Court, Court, Trailer Train Co., State, Burlington Northern R. Co., Court, the Court of Appeals

GPE: Ore., U.S., States, Oregon, valorem, Oregon, valorem, States, Oregon, Pp, Oregon, the United States, valorem, Washington, States, Arizona, California, Florida, Idaho, Kentucky, Minnesota, Mississippi, Missouri, Montana, Nebraska, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, South Carolina, Tennessee, Utah, Vermont, Virginia, the State of California, Pa., Pennsylvania, Nebraska, Oregon, valorem, valorem, Oregon, valorem, Ore., Oregon, States, Oregon, United States, the United States, valorem, Oregon, valorem, Ore., Oregon, Oregon, valorem, Oregon, Arizona, valorem, Oregon, Id., Oregon, valorem, Fla., Oregon, valorem, Pueblo, Santa Ana, Hughes County, North Dakota, United States, United States, States, Tex, States, valorem, States, Mo., §, Vt, States, Durham County, Cong., pp, States, States, valorem, Oregon, valorem, Demarest, States, Ore., Va., valorem, States, States, Fla., valorem, Oregon, Richmond, valorem, valorem, States, b)(1)-(3, States, States, States, Oregon, States, valorem, valorem, Oregon, valorem, Oregon, valorem

CARDINAL: Inc., 510, 92-74, 1, 2, 11503(b)(4, 11503(b)(4, 338, 333, one, 338-341, 860, 341, 184, 191, 343, 961, 813, 348, 334, 335, 590, 16, 471, 94, 90, 31, 306(1)(d, 321.272, eight, 306(1)(d, 336, 90, 131, 91-630, 3, 454, 457, 1, 2, 1, 3, 4, 885, 415, 961, 813, 714, 93, 338, 961, 820, 657, 204, 210, 961, 822, 823, 11503(b)(4, 339 , 16, 885, 415, 417, 830, 17, 461, one, 11503(a)(4, One, one, 341, 249, one, two, 1, 2, 135, 372, 110, 129, 135, 358, 517, 342, 860, 433, 339, 371, only one, 803, 150.040, 54:4-3.20, 141, 146, 73, 18, 5, 29, 533, 523, 130, 140, 218, 230, 94-595, 166, 120, 346, 932, one, one, 184, 191, 564, 575, About half, 1, 21(F, 90, 306(1)(d, 90, 92, 2, 961, 813, 818, 830, 657, 204, 209, 343, 346, two, 230, 260, 262, 897, three, 803, 263, 273, 642, 343, 351, two, one, 4, 3, 932, 819, 5, 823, 353, 345, 344, 932, 885, 415, 416, 335, 340, 346

DATE: 1993, 1993, November 8, 1993-, January 24,1994, 1976, 11503, 11503, 11503, 1962, 1954, 1873, 1976, 1991, annual, 33, 1987, 1969, 11503, 1987, 11503, 1991, 1988, 1989, 1222, 1985, 94, 1983, 11503, 1086, 1981, 1993, 1988, 1989, 1567, 1573, 11503, 11503, 1985, 1982, 1985, 1984, 11503, 1986, 87, 1934, 1932, 11503, 99 (1992, 1988, 1989, 11503, 11503, 11503, 1960, 1949, 1937, 32, 1959, 1938, 1960, 748, Aug. 1970, 1971, Mar. 10, 1973, 11503, 11503, 1976, 1873, 1992, 1986, 1947, 11503, 11503, 1976, 38734, 1974, 15-year, 1837, 1883, 1975, 1185, CA7 1991, 1988, 1991, 1982, 1992, 10-year, 1991, 58.1-3661, 1991, 11503, 1976, 54, 54, 1978, 1978, 1466, 1992, 1567, 1573, 1987, today, 1086, 1981, 1985, today, 1989, 1984, 1984, today, 1185, 1186, CA7 1991, 489 U. S., 1185, 1187, CA7 1991, 1988, 1989, 1222, 1223-1224, 1985

PERCENT: 49 U. S. C. §§ 11503(b)(1)-(3, 49 U. S. C. § 11503(b)(4, 49 U. S. C. §, more than 50%, 490 U. S. 1066, only 31.4%, 454 U. S., less than 50%, 25%, 508 U. S., 490 U. S. 1066, 481 U. S., 49 U. S. C. §§ 11503(b)(1)(3, 49 U. S. C. § 11503(a)(4, 49 U. S. C. App, 49 U. S. C. §§ 11503(b)(1)-(3, 49 U. S. C. App, 49 U. S. C. § 11503(a)(4, 49 U. S. C. §§ 11503(b)(1)-(3, 16 States, about 20 States, 49 U. S. C. § 11503(b)(4, 4 U. S. C. § 111, over 75 percent, 490 U. S. 1066, 95 percent, 100 percent, 90 percent

PERSON: Sorenson, KENNEDY, J., C. J., BLACKMUN, STEVENS, J., Virginia L. Linder, Theodore R. Kulongoski, Thomas A. Balmer, Robert M. Atkinson, Kent L. Jones, Paup, Wallace, Gary R. Allen, Paul M. Geier, Dale C. Andrews, S. Mark Lindsey, G. Joseph King, Carter, G., James W McBride, KENNEDY, Bonnie J. Campbell, C. A. Daw, Christine, Grant Woods, Daniel E. Lungren, Robert A. Butterworth, Larry EchoHawk, Chris Gorman, Hubert H. Humphrey III, Mike Moore, Jeremiah W, Nixon, Joseph P. Mazurek, Don Stenberg, Tom Udall, Robert Abrams, Michael F. Easley, Heidi Heitkamp, Lee Fisher, Susan B. Loving, Charles W Burson, Jan Graham, Jeffrey L. Amestoy, Stephen D. Rosenthal, James E. Doyle, Joseph B. Meyer, Richard Ruda, Richard G. Taranto, Richard A. Malm, Thomas W Andrews, Daniel E. Lungren, Timothy G. , Richard , F. Finn, Supervising, Robert E. Murphy, C. Stricklin, Betty Jo Christian, Timothy M. Walsh, Jerald S. Howe, Robert W Blanchette, Kenneth P. Kolson, Jay R. Martin, Peter W Davis, John E. Carne, Morgan, L., Leuenberger, Ogilvie, e. g., Leuenberger, AAIA, N. W. 2d, AAIA, § 1513(d)(2)(D)-which, 372 N. W. 2d, AAIA, White, N. W. 2d 515, Sorenson, United Sav, Davis, N. J. Rev. Stat, Ann, Tit, McNulty, Peniston, J., Rice, Congo Rec, Adams, Art, J., State Ed, 336 S. E. 2d, J., Davis, Davis, e. g., Hardesty, Ante, Davis, Davis, J., Davis, J., e. g., Leuenberger, J.

NORP: amici, amici, amici, Laddish, §, §, D., Carlines, D., §§, d., R.

MONEY: 4-R Act, 307.030, 307.030, 340 , 472 U. S. 237, 343 , 344 , 345 , 348 , 4-R Act, 350 , 352 , 354 STEVENS

PRODUCT: 307.030, Accord, AAIA

ORDINAL: first, 94th, 5th, first

FAC: the Airport and Airway Improvement Act

QUANTITY: 4-R Act