Burlington Northern Railroad Company v. Department Of Revenue Of The State Of Washington

934 F.2d 1064 20 Fed.R.Serv.3d 475 BURLINGTON NORTHERN RAILROAD COMPANY, Plaintiff-Appellant, v. DEPARTMENT OF REVENUE OF The STATE OF WASHINGTON; William R. Wilkerson, in his capacity as Director of the Department of Revenue of the State of Washington, Defendants-Appellees. No. 89-35830. United States Court of Appeals, Ninth Circuit. Argued and Submitted Aug. 8, 1990. Decided May 24, 1991. Kurt W. Kroschel, Bellevue, Wash., Gregory G. Fletcher, Laughlin, Halle, Gibson & McBride, Memphis, Tenn., James W. McBride, Laughlin, Halle, Gibson & McBride, Washington, D.C., for plaintiff-appellant. Teresa M. Morris, James P. Richmond, Asst. Attys. Gen., Olympia, Wash., for defendants-appellees. Marilyn J. Harbur, Asst. Atty. Gen., Dept. of Justice, Salem, Or., for amicus curiae. Appeal from the United States District Court for the Western District of Washington. Before WRIGHT, BEEZER and TROTT, Circuit Judges. TROTT, Circuit Judge: 1 Burlington Northern Railroad Company ("Burlington") sought preliminary and permanent injunctions to prohibit the Department of Revenue of the State of Washington (the "DOR") from collecting ad valorem taxes on Burlington's personal property. Burlington…