Friday, October 14, 2011

Eight Circuit -- Midwest Railcar Repair, Inc. v. South Dakota Dept. of Revenue

 The 4-R restrictions on railroad taxes do not apply to an entity which merely provides repair and maintenance to railroads.

DISSENT - Increases end cost to railroad entity.

Midwest Railcar Repair, Inc. v. South Dakota Dept. of Revenue
Compiled by D.E. Frydrychowski, who is, not incidentally, not giving you legal advice.

Category tags above are sporadically maintained Do not rely. Do not rely. Do not rely.

Author's SSRN page here.