United States Eleventh Circuit

Alabama's sales and use tax on diesel fuel, with its exemptions for motor and water carriers, does not discriminate against railroad companies in violation of Section 306(1)(d) of the Railroad Revitalization and Regulatory Reform Act of 1976. Plaintiff was properly denied preliminary injunctive relief.

Appellate Information

• Decided 12/11/2008
• Published 12/11/2008

Judges

• POGUE, Judge:, Before BARKETT and WILSON, Circuit Judges, and POGUE, Judge.

Court

• United States Eleventh Circuit

Counsel

• For Appellant:
  
• Kathryn Jennifer Gainey, Betty Jo Christian, Timothy M. Walsh, Steptoe & Johnson, LLP, Washington, DC, Sydney F. Frazier, Jr., Roy J. Crawford, Cabaniss, Johnston, Gardner, Dumas & O'Neal, Birmingham, AL, for Plaintiff-Appellant.


• For Appellees:
  
• Margaret Johnson McNeill, Glenmore Patrick Powers, II, AL Dept. of Rev., Montgomery, AL, for Defendants-Appellees.