GRAY ET AL.
v.
TOWN OF DARIEN ET AL.

U.S. | 1991-10-07
No. 91-23
502 U.S. 856 Supreme Court of the United States (1991) Negative Treatment
Cited by 1 case

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  • Norfolk S. Ry. Co. v. Ala. Dep't OF Revenue, 550 F.3d 1306 (11th Cir. 2008)
    …r, 338 N.W. 2d 338, 347 (Iowa 1983), cert. denied, 465 U.S. 1071, 104 S.Ct. 1427, 79 L.Ed.2d 751 (1984). However, the Eighth Circuit has overruled Triplett in Trailer Train Co. v. State Tax Comm’n, 929 F. 2d 1300, 1303 (8th Cir.1991), cert. denied, 502 U.S. 856, 112 S.Ct. 169, 116 L.Ed.2d 133 (1991). In Trailer Train, the court definitively held that "the use of the proceeds of a tax has no bearing on the question of whether the tax is discriminatory” under the 4-R Act. Trailer Train, 929 F. 2d at 1303. Ot…

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