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UNION PACIFIC R. CO. v. PUBLIC UTILITY COM'N

No. 87-4211.

899 F.2d 854 (1990)

UNION PACIFIC RAILROAD COMPANY, et al., Plaintiffs-Appellees, v. PUBLIC UTILITY COMMISSION OF the STATE OF OREGON; State of Oregon, Defendants-Appellants.

United States Court of Appeals, Ninth Circuit.

Decided March 28, 1990.

Attorney(s) appearing for the Case

Robert M. Atkinson, Asst. Atty. Gen., State of Or., Salem, Or., for defendants-appellants.

Richard G. Smith, and Eugene A. Ritti, Hawley Troxell Ennis & Hawley, Boise, Idaho, for plaintiffs-appellees.

Before BROWNING, TANG and FARRIS, Circuit Judges.

JAMES R. BROWNING, Circuit Judge:

The State of Oregon imposes a levy on railroads doing business in Oregon to recoup the costs of regulating railroad operations within that state. See Or.Rev.Stat. § 756.310. Union Pacific Railroad Company sought and obtained a declaratory judgment that the levy violates a provision of the Railroad Revitalization and Regulatory Reform Act ("4-R Act") prohibiting the imposition of a "tax that discriminates against a rail...

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