Burlington Northern Railroad Company v. Mary Huddleston

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that property tax violated (b)(4) when intangible personal property such as computer software was generally exempt from taxation but was not so for railroads
• distinguishing ACF and holding that tax violated (b)(4) when intangible personal property such as computer software was generally exempt from taxation but was not exempt for public utilities, which included railroads
• “By failing to submit an answer or other pleading denying the factual allegations of Plaintiff's complaint, Defendant admitted those allegations, thus placing no further burden upon Plaintiff to prove its case factually.”

Source: CourtListener parenthetical corpus (CC0).