ACF INDUS. v. CALIFORNIA STATE BD. EQUALIZATION

No. 93-15938.

42 F.3d 1286 (1994)

ACF INDUSTRIES INCORPORATED; General American Transportation Corporation; Union Tank Car Company, Plaintiffs-Appellees, v. CALIFORNIA STATE BOARD OF EQUALIZATION, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided December 19, 1994.


Attorney(s) appearing for the Case

Robert E. Murphy, Deputy Atty. Gen., San Francisco, CA, for defendant-appellant.

James W. McBride, Heiskell, Donelson, Bearman, Adams, Williams & Caldwell, Washington, DC, for plaintiffs-appellees.

Before: CHOY, FARRIS and BRUNETTI, Circuit Judges.


FARRIS, Circuit Judge:

INTRODUCTION

Six companies that lease rail cars to railroads and shippers brought suit under § 306 of the Railroad Revitalization and Regulatory Reform Act of 1976, 90 Stat. 54, recodified as amended at 49 U.S.C. § 11503,1 to enjoin California's collection of ad valorem property taxes. The California State Board of Equalization appeals the district court...

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