Opinion for the court filed by Circuit Judge HENDERSON.
KAREN LeCRAFT HENDERSON, Circuit Judge:
Petitioner Interstate Quality Services, Inc., d/b/a Interstate Reloads, Inc. (Reloads) is an Illinois corporation and a wholly owned subsidiary of Iowa Interstate Railroad, Ltd. (Iowa Interstate), a freight carrier operating between Blue Island, Illinois and Council Bluffs, Iowa. Reloads operates a freight transfer and storage business in Blue Island which primarily...
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