Legal Opinion

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 Equalization

Court of Appeals for the Eighth Circuit

Decided August 20, 1981No. 80-1679PublishedCited by 7 opinions

1Opinion of the Court

657 F.2d 204

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, Appellees,

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, Appellants.

Richard B. OGILVIE, Trustee of the…

2Cases cited4 opinions

  1. General American Tank Car Corp. v. El Dorado Terminal Co.Supreme Court of the United States · 1940
  2. Ogilvie v. State Board of EqualizationCourt of Appeals for the Eighth Circuit · 1981
  3. Ogilvie v. STATE BD. OF EQUALIZATION, ETC.District Court, D. North Dakota · 1980
  4. Greenville Steel Car Co. v. United StatesUnited States Court of Claims · 1980

3Cited by7 opinions

  1. Atchison, Topeka & Santa Fe Railway Co. v. BairSupreme Court of Iowa · 1983
  2. Burlington Northern Railroad v. TriplettDistrict Court, D. Minnesota · 1988
  3. CSX Transportation, Inc. v. Tennessee State Board of EqualizationDistrict Court, M.D. Tennessee · 1992
  4. Trailer Train Co. v. State Board of Equalization of North DakotaCourt of Appeals for the Eighth Circuit · 1983
  5. Union Carbide Corp. v. State Board of Tax CommissionersDistrict Court, S.D. Indiana · 1993

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