holding that the railroads' personal property is exempt from taxation since all other commercial and industrial personal property is exempt
Summary of this case from ABF FREIGHT SYS., INC. v. TAX DIV. OF ARKANSASNo. 81-714.
November 30, 1981, OCTOBER TERM, 1981.
Sup. Ct. Iowa. Certiorari denied. Reported below: 304 N. W. 2d 239.
holding that the railroads' personal property is exempt from taxation since all other commercial and industrial personal property is exempt
Summary of this case from ABF FREIGHT SYS., INC. v. TAX DIV. OF ARKANSASdiscussing legislative history and purpose of section 306
Summary of this case from Trailer Train Co. v. State Bd. of EqualizationFull title:ANDERSON v. LOW RENT HOUSING COMMISSION OF MUSCATINE, IOWA, ET AL
Court:U.S.
Date published: Nov 30, 1981
Fifteen years later in 1976, Congress passed Section 306. For a more complete review of the history see…
Dept. of Revenue v. Trailer TrainThe ultimate legislation was part of a continuum of studies and attempts to address the underlying concern.…