Labels:book | reckoner | sky OCR: The Test for Discrimination. The Ninth Circuit's Per Test Was frong Even 11 subsection {b}({4] may be pasti to challenge property taxes, and even if railroads may seek to compare theniselves exempt pioperty the question remalns: under what circumstances is 1 discriminatory for State to exempt some classes of property without also exempting transportation property? The Ninth Circuit held that any exemption not also available T railroads violates the statite Per Cert App~17 thus announced per rule discrimination one that no other federal state court has EVLT That test for discrimination is wholly indefensible. Whatever mav be said at the breadth of the another tax subsection pud the limitations of subsections (b)(1} through (b)(3), one conclusion beyond quarrel: Congress deliberately crafted ...
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