Wisconsin Department of Revenue v. Union Pacific Railroad Co.
Petition for certiorari denied on May 4, 2020
Issue: Whether a state violates Subsection (b)(4) of the Railroad Revitalization and Regulatory
Reform Act of 1976 by exempting
intangible personal property of non-railroads from its
personal property tax, but not exempting such
property for a limited group of taxpayers that includes
railroads.