ACF INDUSTRIES, INC. v. STATE OF ARIZ.

No. CIV 82-59 PHX VAC.

561 F.Supp. 595 (1982)

ACF INDUSTRIES, INCORPORATED, Evans Railcar Leasing Company; Fruit Growers Express Company; General American Transportation Corporation; North American Car Corporation; Pullman Leasing Company; Railbox Company; Railgon Company; Trailer Train Company; Union Tank Car Company; and United Equipment Leasing Associates, Plaintiffs, v. The STATE OF ARIZONA and Arizona Department of Revenue, Defendants.

United States District Court, D. Arizona.

June 4, 1982.


Attorney(s) appearing for the Case

David Wm. West, Harold J. Bliss, Jr., Phoenix, Ariz., for plaintiffs.

Anthony B. Ching, Sol. Gen., Toni McClory, Asst. Atty. Gen. State of Ariz., Phoenix, Ariz., for defendants.


FINDINGS OF FACT AND CONCLUSIONS OF LAW

CORDOVA, District Judge.

The Court, having considered the legal memoranda and affidavits submitted by the parties, the oral arguments made on January 14, 1982, March 29, 1982 and April 7, 1982, and the evidence presented at the evidentiary hearing on April 8, 1982, makes and enters the following findings of fact and conclusions of law:

FINDINGS OF FACT

1. On January 13, 1982, plaintiffs commenced...

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