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ATCHISON, TOPEKA & SANTA FE RY. v. BD. OF EQUAL

Nos. 85-1554 to 85-1556.

795 F.2d 1442 (1986)

The ATCHISON, TOPEKA AND SANTA FE RAILWAY COMPANY, et al., Plaintiffs-Appellants, v. BOARD OF EQUALIZATION OF the STATE OF CALIFORNIA, et al., Defendants-Appellees. SOUTHERN PACIFIC TRANSPORTATION COMPANY, et al., Plaintiffs-Appellants, v. BOARD OF EQUALIZATION OF the STATE OF CALIFORNIA, et al., Defendants-Appellees. TRAILER TRAIN COMPANY, et al., Plaintiffs-Appellants, v. BOARD OF EQUALIZATION OF the STATE OF CALIFORNIA, et al., Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Submitted August 28, 1985.

Decided July 31, 1986.

Attorney(s) appearing for the Case

Peter W. Davis, Crosby, Heafey, Roache & May, Oakland, Cal., Arnold I. Weber, William E. Saul, Claude E. Kolm, Weyman I. Lundquist, Heller, Ehrman, White & McAuliffe, San Francisco, Cal., for plaintiffs-appellants.

Dirk M. Schenkkan, Howard, Rice, Nemerovski, Canady, Robertson & Falk, Julian O. Standen, Deputy Atty. Gen., San Francisco, Cal., for defendants-appellees.

Before FERGUSON, NORRIS, and WIGGINS, Circuit Judges.

FERGUSON, Circuit Judge:

The plaintiffs, California rail lines and railroad car companies ("railroads"), appeal from the district court's dismissal of their challenge to the valuation of their rail transportation property by the defendant, the California Board of Equalization. The valuation challenge constitutes one phase of a multiphase trial in which the railroads claim discriminatory state taxation in violation of the Railroad Revitalization and Regulatory Reform...

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