Legal Opinion
Trailer Train Company, Railbox Company and Railgon Company v. Gerald D. Bair, Director of the Department of Revenue of Iowa
Court of Appeals for the Eighth Circuit
Decided August 2, 1985No. 84-2583PublishedCited by 11 opinions
1Opinion of the Court
LAY, Chief Judge.
The Director of the Department of Revenue for the State of Iowa appeals from a ruling of the district court, Honorable William C. Stuart. The case arises under section 306 of the Railroad Revitalization and Regulatory Reform Act of 1976, Pub.L. No. 94-210, 90 Stat. 31, 54 (codified at 49 U.S.C. § 11503).
Plaintiffs are companies engaged in the business of furnishing fleets of standardized railroad cars to common carriers by railroad. These railroad cars are considered “transportation property” by the ICC. See ICC Docket No. 36873 (Dec. 13, 1978). Under Iowa Code ch. 435, a…
2Cases cited8 opinions
- Wainwright v. HutchinsSupreme Court of the United States · 1984
- Bair v. AtchisonSupreme Court of the United States · 1984
- Ogilvie v. State Board of EqualizationCourt of Appeals for the Eighth Circuit · 1981
- Atchison, Topeka & Santa Fe Railway Co. v. BairSupreme Court of Iowa · 1983
- Atchison, Topeka & Santa Fe Railway Co. v. BairDistrict Court, S.D. Iowa · 1982
3 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- The Kansas City Southern Railway Co., Cross v. Shirley McNamara Secretary of the Dept. Of Revenue and Taxation, State of Louisiana, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1987
- Trailer Train Co., Railgon Co., Railbox Co. v. State Tax Commission, Director of Department of RevenueCourt of Appeals for the Eighth Circuit · 1991
- 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
- Acf Industries, Inc. v. Department Of Revenue Of The State Of OregonCourt of Appeals for the Ninth Circuit · 1992
- Burlington Northern Railroad v. JamesDistrict Court, D. Minnesota · 1989
6 more not listed; retrieve them via the Exa API.