Iowa 80 Group, Inc. v. United States

United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ No. 02-3012 ___________ IA 80 Group, Inc. and * Subsidiaries, formerly known as * Iowa 80 Truckstop, Inc. and * Subsidiaries, * * Appellant, * Appeal from the United States * District Court for the v. * Southern District of Iowa. * United States of America, * * Appellee. * ___________ Submitted: February 10, 2003 Filed: October 30, 2003 ___________ Before HANSEN,1 Chief Judge, LOKEN, and SMITH, Circuit Judges. ___________ SMITH, Circuit Judge. Iowa 80 Group, Inc. ("Iowa 80") operates multi-building truckstops in Walcott, Iowa,…