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 Iowa

754 F.2d 799

BURLINGTON NORTHERN RAILROAD, CO., Appellant,

v.

Gerald D. BAIR, Director of the Department of Revenue of

Iowa, Appellee.

BURLINGTON NORTHERN RAILROAD CO., Appellee,

v.

Gerald D. BAIR, Director of the Department of Revenue of

Iowa, Appellant.

Nos. 84-2004, 84-2053.

United States Court of Appeals,

Eighth Circuit.

Submitted Jan. 29, 1985.

Decided Feb. 15, 1985.

James McBride (argued), Washington, D.C., Richard A. Malm, Des Moines, Iowa and Stephen D. Goodwin, Memphis, Tenn., for appellant.

Mark Schuling (argued), Des Moines, Iowa, Gerald A. Kuehn, Asst. Atty. Gen., Des Moines, Iowa, for appellee.

B…