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BURLINGTON NORTHERN R. CO. v. BAIR

Nos. 85-1410, 85-1411.

766 F.2d 1222 (1985)

BURLINGTON NORTHERN RAILROAD COMPANY, Appellant, v. Gerald D. BAIR, Director of the Department of Revenue of Iowa, Appellee. BURLINGTON NORTHERN RAILROAD COMPANY, Appellee, v. Gerald D. BAIR, Director of the Department of Revenue of Iowa, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided July 2, 1985.

Attorney(s) appearing for the Case

James W. McBride, Washington, D.C., for Burlington.

Mark Schuling, Des Moines, Iowa, for Bair.

Before LAY, Chief Judge, ARNOLD and BOWMAN, Circuit Judges.

LAY, Chief Judge.

Burlington Northern Railroad and the Director of the Department of Revenue, State of Iowa, appeal from the judgment of the district court, the Honorable William C. Stuart presiding.

This case was initiated by Burlington Northern under section 306 of the Railroad Revitalization and Regulatory Reform Act of 1976, Pub.L. No. 94-210, 90 Stat. 31, 54 (codified at 49 U.S.C. § 11503).1 Three claims were presented...

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