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OGILVIE v. STATE BD. OF EQUALIZATION

Nos. 80-1679, 80-1738.

657 F.2d 204 (1981)

Richard B. OGILVIE, Trustee of the property of the Chicago, Milwaukee, St. Paul and Pacific Railroad Company, a corporation; Soo Line Railroad Company, a corporation; and Burlington Northern, Inc., a corporation, Appellees, v. The STATE BOARD OF EQUALIZATION OF the STATE OF NORTH DAKOTA and The Honorable Arthur A. Link, as Governor of the State of North Dakota and Chairman of the State Board of Equalization and The Honorable Byron L. Dorgan as Tax Commissioner of the State of North Dakota and Secretary of the State Board of Equalization, Appellants. Richard B. OGILVIE, Trustee of the property of the Chicago, Milwaukee, St. Paul and Pacific Railroad Company, a corporation; Soo Line Railroad Company, a corporation; and Burlington Northern, Inc., a corporation, Appellants, v. The STATE BOARD OF EQUALIZATION OF the STATE OF NORTH DAKOTA and the Honorable Arthur A. Link, as Governor of the State of North Dakota and Chairman of the State Board of Equalization and The Honorable Byron L. Dorgan as Tax Commissioner of the State of North Dakota and Secretary of the State Board of Equalization, Appellees.

United States Court of Appeals, Eighth Circuit.

Decided August 20, 1981.

Attorney(s) appearing for the Case

Kenneth M. Jakes (argued), Robert W. Wirtz, Leo F. J. Wilking, Sp. Asst. Attys. Gen., for the State of North Dakota, Bismarck, N. D., for appellants/cross-appellees.

Byron D. Olsen, Vice President and Gen. Counsel, Minneapolis, Minn., Joseph J. Nagle, Gen. Counsel, Chicago, Ill., Steven L. Wood (argued), Burlington Northern Inc., St. Paul, Minn., Frank Magill, Nilles, Hansen, Selbo, Magill & Davies, Ltd., Fargo, N. D., for appellees/cross-appellants.

Before LAY, Chief Judge, ROSS, Circuit Judge, and VAN PELT, Senior District Judge.

VAN PELT, Senior District Judge.

This action was brought by three railroads, to-wit, the Milwaukee (by a trustee), the Soo Line, and the BN, the full names of which are above set forth, as plaintiffs, against The State Board of Equalization of the State of North Dakota, and others above named. A provision of the Railroad Revitalization and Regulatory Reform Act of 1976, hereinafter called the 4-R Act, vests United States District Courts with jurisdiction to prevent...

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