Legal Opinion
Burlington Northern Railroad v. Bair
District Court, S.D. Iowa
Decided April 20, 1984No. Civ. 83-100-APublishedCited by 14 opinions
1Opinion of the Court
RULING AND ORDER ON PERSONAL PROPERTY TAXATION ISSUE
STUART, Chief Judge.
Plaintiff filed this action alleging that the State of Iowa’s personal property tax system discriminated against plaintiff in two ways, thus violating Section 306 of the Railroad Revitalization and Regulatory Reform Act of 1976, Pub.L. 94-210 § 306, 90 Stat. 31, 54-55, 94th Cqng., 2d Sess., reprinted in [1976] U.S.Code Cong. & Ad. News. 14, 180-81 [hereinafter “Section 306”]. 1 Plaintiff contends: (1) that in tax years 1979, 1980, 1981, and 1982, the State of Iowa assessed and collected or sought to collect tax payments…
2Cases cited12 opinions
- Edelman v. JordanSupreme Court of the United States · 1974
- Fitzpatrick v. BitzerSupreme Court of the United States · 1976
- Fair Assessment in Real Estate Assn., Inc. v. McNarySupreme Court of the United States · 1981
- Employees of Department of Public Health v. Department of Public HealthSupreme Court of the United States · 1973
- Parden v. Terminal Railway of Alabama State Docks DepartmentSupreme Court of the United States · 1964
7 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Trailer Train Company Railbox Company and Railgon Company v. Donald S. Leuenberger, Tax Commissioner of the State of NebraskaCourt of Appeals for the Eighth Circuit · 1988
- 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
- Burlington Northern Railroad, Co. v. Gerald D. Bair, Director of the Department of Revenue of Iowa, Burlington Northern Railroad Co. v. Gerald D. Bair, Director of the Department of Revenue of IowaCourt of Appeals for the Eighth Circuit · 1985
- Burlington Northern Railroad v. BairDistrict Court, S.D. Iowa · 1993
- CSX Transportation, Inc. v. Tennessee State Board of EqualizationDistrict Court, M.D. Tennessee · 1992
9 more not listed; retrieve them via the Exa API.