Legal Opinion

Trailer Train Company, a Corporation, and Railbox Company, a Corporation v. State Board of Equalization of the State of North Dakota and Byron L. Dorgan, as Tax Commissioner of the State of North Dakota, Trailer Train Company, a Corporation, and Railbox Company, a Corporation v. State Board of Equalization of the State of North Dakota and Kent Conrad, as Tax Commissioner of the State of North Dakota

Court of Appeals for the Eighth Circuit

Decided June 29, 1983No. 82-1950Published

1Opinion of the Court

710 F.2d 468

TRAILER TRAIN COMPANY, a corporation, and Railbox Company, a

corporation, Appellees,

v.

STATE BOARD OF EQUALIZATION OF the STATE OF NORTH DAKOTA and

Byron L. Dorgan, as Tax Commissioner of the State

of North Dakota, Appellants.

TRAILER TRAIN COMPANY, a corporation, and Railbox Company, a

corporation, Appellees,

v.

STATE BOARD OF EQUALIZATION OF the STATE OF NORTH DAKOTA and

Kent Conrad, as Tax Commissioner of the State of

North Dakota, Appellants.

Nos. 82-1950, 82-1951.

United States Court of Appeals,

Eighth Circuit.

Submitted May 16, 1983.

Decided June 29, 1983.

William P. Pearce, Pearce,…

2Cases cited6 opinions

  1. Ogilvie v. STATE BD. OF EQUALIZATION, ETC.District Court, D. North Dakota · 1980
  2. Alabama Great Southern Railroad Company v. EagertonCourt of Appeals for the Eleventh Circuit · 1981
  3. Richard B. Ogilvie, Trustee of the Property of the Chicago, Milwaukee, St. Paul and Pacific Railroad Company, a Corporation Soo Line Railroad Company, a Corporation and Burlington Northern, Inc., a Corporation v. The State Board of Equalization of the State of North Dakota and the Honorable Arthur A. Link, as Governor of the State of North Dakota and Chairman of the State Board of Equalization and the Honorable Byron L. Dorgan as Tax Commissioner of the State of North Dakota and Secretary of the State Board of Equalization, Richard B. Ogilvie, Trustee of the Property of the Chicago, Milwaukee, St. Paul and Pacific Railroad Company, a Corporation Soo Line Railroad Company, a Corporation and Burlington Northern, Inc., a Corporation v. The State Board of Equalization of the State of North Dakota and the Honorable Arthur A. Link, as Governor of the State of North Dakota and Chairman of the State Board of Equalization and the Honorable Byron L. Dorgan as Tax Commissioner of the State of North Dakota and Secretary of the State Board of EqualizationCourt of Appeals for the Eighth Circuit · 1981
  4. General American Transportation Corporation v. Louisiana Tax CommissionCourt of Appeals for the Fifth Circuit · 1982
  5. Trailer Train Co. v. State Board of EqualizationDistrict Court, N.D. California · 1982

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