BURLINGTON NORTHERN RAILROAD COMPANY, APPELLANT, v. GERALD D. BAIR, DIRECTOR OF THE DEPARTMENT OF REVENUE OF IOWA, APPELLEE. BURLINGTON NORTHERN RAILROAD COMPANY, APPELLEE, v. GERALD D. BAIR, DIRECTOR OF THE DEPARTMENT OF REVENUE OF IOWA, APPELLANT. Nos. 85-1410, 85-1411.United States Court of Appeals, Eighth Circuit.Submitted May 14, 1985. Decided July 2, 1985. Page 1223 James […]