Sign In
Events
Newsletters
Search

Close

Close Search

Cancel

SEARCH
MY LAW.COMNEW

Midwest Railcar Repair, Inc v. South Dakota Department of Revenue and Regulation

X

Thank you for sharing!

Your article was successfully shared with the contacts you provided.
Submitted: February 16, 2011

Before RILEY, Chief Judge, WOLLMAN, and BYE, Circuit Judges.

This action by Midwest Railcar Repair, Inc. (Midwest) against the South Dakota Department of Revenue and Regulation (the Department), seeks a declaration that South Dakota has a taxation scheme that violates a provision of the federal Railroad Revitalization and Regulatory Reform Act (4-R Act), namely, 49 U.S.C. § 11501(b)(4). The complaint alleges in part that “[t]he 4-R Act’s bar on discriminatory taxes against rail carriers extends to Midwest Railcar Repair.” Following discovery, both Midwest and the Department moved for summary judgment. The district court denied Midwest’s motion and granted the Department’s, concluding that our cases “do no support extending the protections of the 4-R Act to Midwest,” D. Ct. Order of June 23, 2010, at 6, a “privately owned compan[y] . . . that service[s] railroad carriers,” id., at 4. Midwest appeals.

Trending Stories

 
Reprints & Licensing
Mentioned in a Law.com story?

License our industry-leading legal content to extend your thought leadership and build your brand.

LEARN MORE

More From ALM

Premium Subscription
With this subscription you will receive unlimited access to high quality, online, on-demand premium content from well-respected faculty in the legal industry. This is perfect for attorneys licensed in multiple jurisdictions or for attorneys that have fulfilled their CLE requirement but need to access resourceful information for their practice areas.
View Now
Team Accounts
Our Team Account subscription service is for legal teams of four or more attorneys. Each attorney is granted unlimited access to high quality, on-demand premium content from well-respected faculty in the legal industry along with administrative access to easily manage CLE for the entire team.
View Now
Bundle Subscriptions
Gain access to some of the most knowledgeable and experienced attorneys with our 2 bundle options! Our Compliance bundles are curated by CLE Counselors and include current legal topics and challenges within the industry. Our second option allows you to build your bundle and strategically select the content that pertains to your needs. Both options are priced the same.
View Now
Go to CLE Center
Texas Legal Awards 2025
September 25, 2025
Dallas, TX

The Texas Lawyer honors attorneys and judges who have made a remarkable difference in the legal profession in Texas.


Learn More
Complex Claims & Litigation Forum 2025
February 24, 2025 - February 26, 2025
Las Vegas, NV

This conference aims to help insurers and litigators better manage complex claims and litigation.


Learn More
Legalweek Leaders in Tech Law Awards 2025
March 24, 2025
New York, NY

Recognizing innovation in the legal technology sector for working on precedent-setting, game-changing projects and initiatives.


Learn More
Go to Events Go to Webcasts
President and Dean

Search for the President and Dean California Western School of Law San Diego, California California Western School of Law (California ...


Apply Now ›
Capital Markets Junior Associate (Flex Location/Hybrid Schedule)

Duane Morris LLP has an opening for an associate with 2-3 years of experience with strong capital markets and corporate transactional backgr...


Apply Now ›
(EXCLUSIVE) SENIOR BAD FAITH TRIAL COUNSEL WANTED FOR LEADING PROVIDER OF PROFESSIONAL LIABILITY INSURANCE (Atlanta, GA or Florida)

Our client, an established provider of professional liability insurance, has engaged us to identify a highly-qualified Senior Bad Faith Tria...


Apply Now ›
Go to Lawjobs