[Download] "Cuyahoga Valley Railway Co. v. Tracy" by United States Court Of Appeals For The Sixth Circuit * Book PDF Kindle ePub Free
eBook details
- Title: Cuyahoga Valley Railway Co. v. Tracy
- Author : United States Court Of Appeals For The Sixth Circuit
- Release Date : January 28, 1993
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 70 KB
Description
RYAN, Circuit Judge. The defendants, Ohio Tax Commissioner Roger W. Tracy and Ohio Treasurer Mary E. Withrow, appeal following the district courts April 24, 1992, order allowing two different groups of interstate railroads to intervene as plaintiffs, and modifying its already-issued summary judgment of August 29, 1991. This summary judgment disposed of claims originally brought by three intrastate Ohio railway companies, seeking declaratory and injunctive relief to protect them from an allegedly discriminatory excise tax levied by the state of Ohio against railroads. In this appeal, the defendants first seek to raise arguments relating to the substance of the original August summary judgment. We do not reach the claims of the defendants insofar as they relate to the merits of the first order, however, because their delay in filing an appeal amounted to a waiver of those issues; as a result, this court has no jurisdiction to review the defendants claims in this regard.