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TRAILER TRAIN CO. v. STATE BD. OF EQUALIZATION

Nos. 82-1950, 82-1951.

710 F.2d 468 (1983)

TRAILER TRAIN COMPANY, a corporation, and Railbox Company, a corporation, Appellees, v. STATE BOARD OF EQUALIZATION OF the STATE OF NORTH DAKOTA and Byron L. Dorgan, as Tax Commissioner of the State of North Dakota, Appellants. TRAILER TRAIN COMPANY, a corporation, and Railbox Company, a corporation, Appellees, v. STATE BOARD OF EQUALIZATION OF the STATE OF NORTH DAKOTA and Kent Conrad, as Tax Commissioner of the State of North Dakota, Appellants.

United States Court of Appeals, Eighth Circuit.

Decided June 29, 1983.

Attorney(s) appearing for the Case

William P. Pearce, Pearce, Anderson & Durick, Bismarck, N.D., Terrence J. Benshoof, Asst. Gen. Counsel, Chicago, Ill., Everett B. Gibson, James W. McBride, Gregory G. Fletcher, Laughlin, Halle, Clark, Gibson & McBride, Memphis, Tenn., for appellees.

Robert W. Wirtz, Asst. Atty. Gen., for the State of N.D., Bismarck, N.D., for appellants.

George Deukmejian, Atty. Gen. of the State of Cal., Julian O. Standen, Deputy Atty. Gen., San Francisco, Cal., for amicus curiae Bd. of Equalization of the State of Cal.

Before LAY, Chief Judge, HEANEY, Circuit Judge, and RENNER, District Judge.

HEANEY, Circuit Judge.

The North Dakota Tax Commissioner and State Board of Equalization appeal from the district court's order granting summary judgment in favor of Trailer Train Company and Railbox Company on their claims for ad valorem tax relief for the 1979 and 1980 tax years. The district court held that North Dakota's practice of taxing the personal property of Trailer Train and Railbox, while exempting the personal property of other commercial and industrial...

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