No. 19-949October Term 2019Decided May 4, 2020
Wis. Dep't of Revenue v. Union Pac. R.R. Co.
This case involves a legal dispute between the Wisconsin Department of Revenue and the Union Pacific Railroad Company following a decision by the Seventh Circuit Court of Appeals.
Case status
- Current stage
- Decided
- Latest event
- Decision released May 4, 2020
- What it's about
This case involves a legal dispute between the Wisconsin Department of Revenue and the Union Pacific Railroad Company following a decision by the Seventh Circuit Court of Appeals.
Question presented
Whether the 4-R Act, 49 U.S.C. § 11501(b)(4), which prohibits a state from imposing "another tax that discriminates against a rail carrier," allows a railroad to challenge a generally applicable tax by comparing itself to a hand-picked group of "competitors" that are exempt from the tax, or whether the railroad must instead show that the tax discriminates against it as compared to other commercial and industrial taxpayers.
- Case path
United States Court of Appeals for the Seventh Circuit / Decision released May 4, 2020
- Area
Business and Regulation
Documents
Related cases
Grounding
- Grounding
- Primary-source trail available.
- Note
- Plain-English explainer. Official filings and opinions remain authoritative.
- Checked
- Mar 31, 2026
- Method
- Methodology