Legal Opinion
Burlington Northern Railroad v. Bair
District Court, S.D. Iowa
Decided March 9, 1993No. 4:90-cv-60406PublishedCited by 9 opinions
1Opinion of the Court
RULING AND ORDER
STUART, Senior District Judge.
The Burlington Northern Railroad Company (BN or the railroad) brings this action under section 306 of the Railroad Revitalization and Regulatory Reform Act of 1976 (§ 306 or 4-R Act), codified at 49 U.S.C. § 11503, against Gerald Bair, the Iowa Director of Revenue and Finance (Director), seeking relief from alleged discriminatory real property taxes for the 1989 assessment year. Section 306 prohibits the imposition of any discriminatory tax on railroads or rail property, confers federal court jurisdiction and creates an express federal injunctive…
2Cases cited15 opinions
- Burlington Northern Railroad v. Oklahoma Tax CommissionSupreme Court of the United States · 1987
- Maytag Company v. PartridgeSupreme Court of Iowa · 1973
- Burlington Northern Railroad Company v. Gerald D. Bair, Director of the Department of Revenue of Iowa, Burlington Northern Railroad Company v. Gerald D. Bair, Director of the Department of Revenue of IowaCourt of Appeals for the Eighth Circuit · 1985
- Union Pacific R. Co. v. State Tax Com'n of UtahDistrict Court, D. Utah · 1988
- Heritage Cablevision v. Board of Review of the Mason CitySupreme Court of Iowa · 1990
10 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Kool, Mann, Coffee Co. v. CoffeyCourt of Appeals for the Third Circuit · 2002
- Kansas City Southern Railway Co. v. KoellerCourt of Appeals for the Seventh Circuit · 2011
- Kansas City Southern Ry. Co. v. Louisiana Tax Com'nLouisiana Court of Appeal · 1996
- System Fuels, Inc. and Entergy Arkansas, Inc. v. United StatesUnited States Court of Federal Claims · 2015
- Chicago & North Western Transportation Co. v. Webster County Board of SupervisorsorsDistrict Court, N.D. Iowa · 1995
4 more not listed; retrieve them via the Exa API.