discussed Cited "see" Holder v. Gonzales See Henne v. Wright, 904 F.2d 1208 , 1215 (8th Cir.1990) (stating that one of the legitimate state interests the law in question rationally furthered was the “state’s interest in inexpensive and efficient record keeping”), cert. denied, 498 U.S. 1032 , 111 S.Ct. 692 , 112 L.Ed.2d 682 (1991); Costner, 720 F.2d at 542 (noting that when the test is rationality, the Equal Protection Clause is not violated “merely because the classifications made by [the state’s] laws are imperfect”) (internal marks omitted).

cited Cited "see" Frank J. Taylor v. United States of America Internal Revenue Service See Henne v. Wright, 904 F.2d 1208 , 1214 (8th Cir.1990), cert. denied, 498 U.S. 1032 , 111 S.Ct. 692 , 112 L.Ed.2d 682 (1991).

discussed Cited "see" Brill v. Hedges See Henne v. Wright, 711 F.Supp. 511 (D.Neb.1989), rev'd, 904 F.2d 1208 (8th Cir.1990), ce rt. denied, — U.S.-, 111 S.Ct. 692 , 112 L.Ed.2d 682 (1991); Sydney v. Pingree, 564 F.Supp. 412 (S.D.Fla.1982); O'Brien v. Tilson, 523 F.Supp. 494 (E.D.N.C.1981); and lech v. Burch, 466 F.Supp. 714 (D.Haw.1979).

cited Cited "see, e.g." Taylor v. United States of America Internal Revenue Service See, e.g., Henne v. Wright, 904 F.2d 1208 , 1213 (8th Cir.1990), cert. denied, 498 U.S. 1032 , 111 S.Ct. 692 , 112 L.Ed.2d 682 (1991).