Burlington Northern Railroad Company v. Oklahoma Tax Commission

PETITIONER: Burlington Northern Railroad Company
RESPONDENT: Oklahoma Tax Commission
LOCATION: United States District Court for the Western District of North Carolina, Charlotte Division

DOCKET NO.: 86-337
DECIDED BY: Rehnquist Court (1986-1987)
LOWER COURT: United States Court of Appeals for the Tenth Circuit

CITATION: 481 US 454 (1987)
ARGUED: Mar 25, 1987
DECIDED: Apr 28, 1987

ADVOCATES:
Albert G. Lauber, Jr. - on behalf of Petitioner
Betty Jo Christian - on behalf of Petitioner
David W. Lee - on behalf of Respondent

Facts of the case

Question

Media for Burlington Northern Railroad Company v. Oklahoma Tax Commission

Audio Transcription for Oral Argument - March 25, 1987 in Burlington Northern Railroad Company v. Oklahoma Tax Commission

Audio Transcription for Opinion Announcement - April 28, 1987 in Burlington Northern Railroad Company v. Oklahoma Tax Commission

William H. Rehnquist:

The opinion of the Court in No. 86-337, Burlington Northern Railroad Company vs. Oklahoma Tax Commission will be announced by Justice Marshall.

Thurgood Marshall:

In this case which comes to us on certiorari from the United States Court of Appeals for the Tenth Circuit, the Court of Appeals held that the Railroad Revitalization and Regulatory Reform Act of 1976 does not permit railroads to challenge in Federal Courts allegedly discriminatory state taxation based upon overevaluation of railroad property.

For the reasons stated in an opinion today, we reverse the Court of Appeals.