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BURLINGTON NORTHERN R. CO. v. BAIR

No. 91-1838.

957 F.2d 599 (1992)

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 February 26, 1992.

Attorney(s) appearing for the Case

Kathleen Allyn, Boise, Idaho, argued (C.A. Daw, on the brief), for appellant.

James McBride, Washington, D.C., argued (Richard Malm, Des Moines, Iowa, on the brief), for appellee.

Before BEAM, Circuit Judge, HEANEY, Senior Circuit Judge, and LOKEN, Circuit Judge.

BEAM, Circuit Judge.

This case concerns an interlocutory appeal from a district court order granting Burlington Northern Railroad Company (BNRR) a preliminary injunction against Gerald D. Bair, Director of the Department of Revenue of Iowa. The injunction prohibits Bair and others from assessing, levying, or collecting certain Iowa property taxes. BNRR claims these actions violate section 306 of the Railroad Revitalization and Regulatory Reform (4-R) Act of 1976,...

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