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BURLINGTON NORTHERN R. CO. v. BAIR

Civ. No. 83-100-A.

648 F.Supp. 91 (1986)

BURLINGTON NORTHERN RAILROAD CO., Plaintiff, v. Gerald D. BAIR, Director of Department of Revenue of Iowa, Defendant.

United States District Court, S.D. Iowa, C.D.

July 16, 1986.

Attorney(s) appearing for the Case

James W. McBride (Laughlin, Halle, Clark, Gibson & McBride), Washington, D.C., Stephen D. Goodwin (Laughlin, Halle, Clark, Gibson & McBride), Memphis, Tenn., Richard Malm (Dickinson, Throckmorton, Parker, Mannheimer & Raife), Des Moines, Iowa, for plaintiff.

Tax Policy of Iowa Dept. of Revenue, Mark Schuling, Asst. Atty. Gen., Des Moines, Iowa, R. Douglas Lackey, Atlanta, Ga., for defendant.

Lee Gaudineer, Des Moines, Iowa, for intervenors.

ORDER

STUART, Senior District Judge.

The above-entitled matter is before this Court upon remand from the Eighth Circuit Court of Appeals.

Plaintiff filed this action March 2, 1983, contending that the property tax system of the State of Iowa discriminated against it three ways in violation of 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). This...

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