Louisville and Nashville Railroad Company, a Kentucky Corporation v. Department of Revenue, State of Florida, a State Agency, and Randy Miller, Executive Director, Seaboard Coastline Railroad Company, a Virginia Corporation v. Department of Revenue, State of Florida, a State Agency, and Randy Miller, Executive Director

736 F.2d 1495

LOUISVILLE AND NASHVILLE RAILROAD COMPANY, a Kentucky

Corporation, Plaintiff-Appellee,

v.

DEPARTMENT OF REVENUE, STATE OF FLORIDA, A State Agency, and

Randy Miller, Executive Director, Defendants-Appellants.

SEABOARD COASTLINE RAILROAD COMPANY, a Virginia Corporation,

Plaintiff-Appellee,

v.

DEPARTMENT OF REVENUE, STATE OF FLORIDA, A State Agency, and

Randy Miller, Executive Director, Defendants-Appellants.

No. 83-3498.

United States Court of Appeals,

Eleventh Circuit.

July 24, 1984.

Jeff Kielbasa, Asst. Atty. Gen., Tallahassee, Fla., for defendants-appellants.

Kenneth R. Hart, DeBose Ausley,…