ACF INDUSTRIES v. DEPT. OF REVENUE OF STATE OF OR.

No. 90-35402.

961 F.2d 813 (1992)

ACF INDUSTRIES, INC.; General American Transportation Corporation; General Electric Railcar Services Corporation, Pullman Leasing Company; Railbox Company; Railgon Company; Trailer Train Company; Union Tank Car Company, Plaintiffs-Appellants, v. DEPARTMENT OF REVENUE OF the STATE OF OREGON, Richard A. Munn, in his capacity as Director of the Department of Revenue of the State of Oregon, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided April 8, 1992.


Attorney(s) appearing for the Case

James W. McBride, Laughlin, Halle, McBride, Lunsford & Fletcher, Washington, D.C. and Stephen D. Goodwin, Laughlin, Halle, McBride, Lunsford & Fletcher, Memphis, Tenn., for plaintiffs-appellants.

Robert M. Atkinson, Asst. Atty. Gen., Salem, Or., for defendant-appellee.

Robert W. Blanchette, Ass'n of American Railroads, Washington, D.C., for amicus curiae Ass'n of American Railroads.

Before: BROWNING, CANBY and TROTT, Circuit Judges.


TROTT, Circuit Judge:

Appellants (collectively, the "Carlines") challenge the district court's judgment in favor of the Department of Revenue of the State of Oregon (the "DOR"). The Carlines sought declaratory and injunctive relief against the DOR's assessment and collection of the Carlines' personal property tax for 1988, alleging discriminatory taxation in violation of the Railroad Revitalization and Regulatory Reform Act, 49 U.S.C. § 11503 (the "Act").

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