District Court, M.D. Tennessee June 10, 1981, 80-3468, 80-3509 and 80-3637 (Arkansas-Best Freight System, Inc. v. Cochran)

MEMORANDUM

MORTON, Chief Judge.

I. THE FACTS

The plaintiffs in these three actions all sought a temporary restraining order, declaratory judgment, and a permanent injunction, construing the application of Section 31(a)(1) of the Motor Carrier Act of 1980, 49 U.S.C. § 11503a (hereinafter “Section 31”) to Tennessee’s system of taxation of motor carrier transportation property.