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	  <link:definition>00000030 - Disclosure - Note 3. Investment Partnerships (Tables)</link:definition>
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	  <link:definition>00000036 - Disclosure - Note 9. Income Taxes (Tables)</link:definition>
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	  <link:definition>00000037 - Disclosure - Note 10. Notes Payable and Other Borrowings (Tables)</link:definition>
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	  <link:definition>00000038 - Disclosure - Note 11. Leased Assets and Lease Commitments (Tables)</link:definition>
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	  <link:definition>00000039 - Disclosure - Note 12. Related Party Transactions (Tables)</link:definition>
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	  <link:definition>00000040 - Disclosure - Note 13. Common Stock Plans (Tables)</link:definition>
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	  <link:definition>00000041 - Disclosure - Note 15. Fair Value of Financial Assets and Liabilities (Tables)</link:definition>
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	  <link:definition>00000042 - Disclosure - Note 16. Accumulated Other Comprehensive Income (Tables)</link:definition>
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	  <link:definition>00000043 - Disclosure - Note 17. Business Segment Reporting (Tables)</link:definition>
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	  <link:definition>00000044 - Disclosure - Note 18. Quarterly Financial Data (Tables)</link:definition>
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	  <link:definition>00000045 - Disclosure - Note 1. Summary of Significant Accounting Policies (Details)</link:definition>
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	  <link:definition>00000046 - Disclosure - Note 1. Summary of Significant Accounting Policies (Details 1)</link:definition>
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	  <link:definition>00000047 - Disclosure - Note 1. Summary of Significant Accounting Policies (Details 2)</link:definition>
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	  <link:definition>00000048 - Disclosure - Note 1. Summary of Significant Accounting Policies (Details 3)</link:definition>
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	  <link:definition>00000049 - Disclosure - Note 2. Investments (Details)</link:definition>
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	  <link:definition>00000050 - Disclosure - Note 3. Investment Partnerships (Details)</link:definition>
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	  <link:definition>00000051 - Disclosure - Note 3. Investment Partnerships (Details 1)</link:definition>
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	  <link:definition>00000052 - Disclosure - Note 3. Investment Partnerships (Details 2)</link:definition>
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	  <link:definition>00000053 - Disclosure - Note 3. Investment Partnerships (Details 3)</link:definition>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note3.InvestmentPartnershipsDetails5" id="Note3.InvestmentPartnershipsDetails5">
	  <link:definition>00000054 - Disclosure - Note 3. Investment Partnerships (Details 4)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note4.OtherCurrentAssetsDetails" id="Note4.OtherCurrentAssetsDetails">
	  <link:definition>00000055 - Disclosure - Note 4. Other Current Assets (Details)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note5.PropertyAndEquipmentDetails" id="Note5.PropertyAndEquipmentDetails">
	  <link:definition>00000056 - Disclosure - Note 5. Property and Equipment (Details)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note5.PropertyAndEquipmentDetailsNarrative" id="Note5.PropertyAndEquipmentDetailsNarrative">
	  <link:definition>00000057 - Disclosure - Note 5. Property and Equipment (Details Narrative)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	  <link:definition>00000058 - Disclosure - Note 6. Goodwill and Other Intangibles (Details)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note6.GoodwillAndOtherIntangiblesDetails1" id="Note6.GoodwillAndOtherIntangiblesDetails1">
	  <link:definition>00000059 - Disclosure - Note 6. Goodwill and Other Intangibles (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note6.GoodwillAndOtherIntangiblesDetailsNarrative" id="Note6.GoodwillAndOtherIntangiblesDetailsNarrative">
	  <link:definition>00000060 - Disclosure - Note 6. Goodwill and Other Intangibles (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note7.AccountsPayableAndAccruedExpensesDetails" id="Note7.AccountsPayableAndAccruedExpensesDetails">
	  <link:definition>00000061 - Disclosure - Note 7. Accounts Payable and Accrued Expenses (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note8.OtherLiabilitiesDetails" id="Note8.OtherLiabilitiesDetails">
	  <link:definition>00000062 - Disclosure - Note 8. Other Liabilities (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note9.IncomeTaxesDetails" id="Note9.IncomeTaxesDetails">
	  <link:definition>00000063 - Disclosure - Note 9. Income Taxes (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note9.IncomeTaxesDetails1" id="Note9.IncomeTaxesDetails1">
	  <link:definition>00000064 - Disclosure - Note 9. Income Taxes (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note9.IncomeTaxesDetailsNarrative" id="Note9.IncomeTaxesDetailsNarrative">
	  <link:definition>00000065 - Disclosure - Note 9. Income Taxes (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note10.NotesPayableAndOtherBorrowingsDetails" id="Note10.NotesPayableAndOtherBorrowingsDetails">
	  <link:definition>00000066 - Disclosure - Note 10. Notes Payable and Other Borrowings (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note10.NotesPayableAndOtherBorrowingsDetails1" id="Note10.NotesPayableAndOtherBorrowingsDetails1">
	  <link:definition>00000067 - Disclosure - Note 10. Notes Payable and Other Borrowings (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note10.NotesPayableAndOtherBorrowingsDetails2" id="Note10.NotesPayableAndOtherBorrowingsDetails2">
	  <link:definition>00000068 - Disclosure - Note 10. Notes Payable and Other Borrowings (Details 2)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note11.LeasedAssetsAndLeaseCommitmentsDetails" id="Note11.LeasedAssetsAndLeaseCommitmentsDetails">
	  <link:definition>00000069 - Disclosure - Note 11. Leased Assets and Lease Commitments (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note11.LeasedAssetsAndLeaseCommitmentsDetails1" id="Note11.LeasedAssetsAndLeaseCommitmentsDetails1">
	  <link:definition>00000070 - Disclosure - Note 11. Leased Assets and Lease Commitments (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	  <link:definition>00000071 - Disclosure - Note 11. Leased Assets and Lease Commitments (Details 2)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	  <link:definition>00000072 - Disclosure - Note 11. Leased Assets and Lease Commitments (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note12.RelatedPartyTransactionsDetails" id="Note12.RelatedPartyTransactionsDetails">
	  <link:definition>00000073 - Disclosure - Note 12. Related Party Transactions (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note12.RelatedPartyTransactionsDetailsNarrative" id="Note12.RelatedPartyTransactionsDetailsNarrative">
	  <link:definition>00000074 - Disclosure - Note 12. Related Party Transactions (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note13.CommonStockPlansDetails" id="Note13.CommonStockPlansDetails">
	  <link:definition>00000075 - Disclosure - Note 13. Common Stock Plans (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note15.FairValueOfFinancialAssetsAndLiabilitiesDetails" id="Note15.FairValueOfFinancialAssetsAndLiabilitiesDetails">
	  <link:definition>00000076 - Disclosure - Note 15. Fair Value of Financial Assets and Liabilities (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note15.FairValueOfFinancialAssetsAndLiabilitiesDetailsNarrative" id="Note15.FairValueOfFinancialAssetsAndLiabilitiesDetailsNarrative">
	  <link:definition>00000077 - Disclosure - Note 15. Fair Value of Financial Assets and Liabilities (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note16.AccumulatedOtherComprehensiveIncomeDetails" id="Note16.AccumulatedOtherComprehensiveIncomeDetails">
	  <link:definition>00000078 - Disclosure - Note 16. Accumulated Other Comprehensive Income (Details)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	  <link:definition>00000079 - Disclosure - Note 16. Accumulated Other Comprehensive Income (Details 1)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note17.BusinessSegmentReportingDetails" id="Note17.BusinessSegmentReportingDetails">
	  <link:definition>00000080 - Disclosure - Note 17. Business Segment Reporting (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note17.BusinessSegmentReportingDetails1" id="Note17.BusinessSegmentReportingDetails1">
	  <link:definition>00000081 - Disclosure - Note 17. Business Segment Reporting (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note17.BusinessSegmentReportingDetails2" id="Note17.BusinessSegmentReportingDetails2">
	  <link:definition>00000082 - Disclosure - Note 17. Business Segment Reporting (Details 2)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note17.BusinessSegmentReportingDetails3" id="Note17.BusinessSegmentReportingDetails3">
	  <link:definition>00000083 - Disclosure - Note 17. Business Segment Reporting (Details 3)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note18.QuarterlyFinancialDataDetails" id="Note18.QuarterlyFinancialDataDetails">
	  <link:definition>00000084 - Disclosure - Note 18. Quarterly Financial Data (Details)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://biglariholdings.com/role/Note19.SupplementalDisclosuresOfCashFlowInformationDetailsNarrative" id="Note19.SupplementalDisclosuresOfCashFlowInformationDetailsNarrative">
	  <link:definition>00000085 - Disclosure - Note 19. Supplemental Disclosures of Cash Flow Information (Details Narrative)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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