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BURLINGTON NORTHERN AND SANTA FE RY. CO. v. BURTON

Nos. 00-8087, 00-8088.

270 F.3d 942 (2001)

BURLINGTON NORTHERN AND SANTA FE RAILWAY COMPANY; Union Pacific Railroad Company, Plaintiffs-Appellees, and United States of America, Plaintiff-Intervenor-Appellee, v. R.M. "Johnnie" BURTON, in her official capacity as Director, Wyoming Department of Revenue, Defendant-Appellant. Burlington Northern and Santa Fe Railway Company; Union Pacific Railroad Company, Plaintiffs-Appellees, and United States of America, Plaintiff-Intervenor-Appellee, v. Sleeter Dover, in his official capacity as Director of the Wyoming Department of Transportation, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

October 24, 2001.

Attorney(s) appearing for the Case

Submitted on the briefs.*

James W. McBride and Anne M. Stolee, Baker, Donelson, Bearman & Caldwell, Washington, D.C. and W. Perry Dray, Dray, Thompson & Dyekman, P.C., Cheyenne, Wyoming, for Plaintiffs-Appellees.

Stuart E. Schiffer, Acting Assistant Attorney General, David D. Freudenthal, United States Attorney, Mark B. Stern and Stephanie R. Marcus, Department of Justice, Washington, D.C., for Plaintiff-Intervenor-Appellee.

Gay Woodhouse, Attorney General, Vicci M. Colgan, Chief Deputy Attorney General, Michael Dinnerstein and Harold E. Meier, Cheyenne, Wyoming, for Defendants-Appellants.

Before, KELLY, Circuit Judge, MCKAY, Senior Circuit Judge, and BROWN, Senior District Judge.

PAUL KELLY, Jr., Circuit Judge.

Defendants-Appellants R.M. "Johnnie" Burton, Director, Wyoming Department of Revenue, and Sleeter Dover, Director, Wyoming Department of Transportation, ("the State") appeal from the district court's order denying their motions to dismiss. We have jurisdiction over these interlocutory appeals pursuant to 28 U.S.C. § 1291 and the collateral order doctrine. Innes v. Kan. State Univ., 184 F.3d 1275

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