BAUER, Circuit Judge.
Plaintiff Western Transportation Company brought this action under Section 217(b) of the Interstate Commerce Act, 49 U.S.C. § 10761 (1980), claiming that pallets belonging to Defendant Couzens Warehouse & Distributors, Inc. were transported by Western across state lines and that, therefore, Couzens must pay tariff charges. Couzens moved to dismiss the complaint pursuant to Federal Rule of Civil Procedure 12(b)(1). The district court...
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