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MHC, INC. v. OREGON DEPT. OF REVENUE

Nos. 94-35939, 94-35941 and 94-36238.

66 F.3d 1082 (1995)

MHC, INC., an Oregon corporation; PLM International, Inc., a Delaware corporation; Celtran, Inc., a Delaware corporation, Plaintiffs-Appellants, v. OREGON DEPARTMENT OF REVENUE; Richard A. Munn, Director of the Dept. of Revenue of the State of Oregon, Defendants-Appellees. 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. OREGON DEPARTMENT OF REVENUE; Richard A. Munn, Director of the Dept. of Revenue of the State of Oregon, Defendants-Appellees. BURLINGTON NORTHERN RAILROAD COMPANY; Portland Terminal Railroad Company, Plaintiffs-Appellants, v. OREGON DEPT. OF REVENUE; Richard A. Munn, Director of the Dept. of Revenue of the State of Oregon, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Decided September 29, 1995.

Attorney(s) appearing for the Case

Richard A. Hayden, Bogle & Gates, Portland, OR, Terrence J. Benshoof, Kanter & Mattensen, Chicago, IL for plaintiffs-appellants MHC, Inc. and PLM International, Inc.

James W. McBride, Baker, Donelson, Bearman & Caldwell, Washington, DC, Stephen D. Goodwin, Baker, Donelson, Bearman & Caldwell, Memphis, TN, David L. Canary, Garvey, Schubert & Barer, Portland, OR, for plaintiffs-appellants Burlington Northern Railroad Company and Portland Terminal Railroad Company.

James W. McBride, Baker, Donelson, Bearman & Caldwell, Washington, DC, Stephen D. Goodwin, Baker, Donelson, Bearman & Caldwell, Memphis, TN, Gregory J. Miner, Bogle & Gates, Portland, OR, for plaintiffs-appellants ACF Industries Inc., General American Transportation Corp., General Electric Railcar Services Corp., Pullman Leasing Company, Railbox Company, Railgon Company, Trailer Train Company, and Union Tank Car Company.

James W. McBride argued for all plaintiffs-appellants.

Robert B. Rocklin (argued), Assistant Attorney General, Marilyn J. Harbur, Assistant Attorney General, Salem, OR, for defendants-appellees.

Before: CANBY, REINHARDT, and LEAVY, Circuit Judges.

REINHARDT, Circuit Judge:

These cases arise out of prior litigation brought by various railroads challenging provisions of the Oregon property tax scheme under the Railroad Revitalization and Regulatory Reform Act. Pending the outcome of the primary litigation, the disputed taxes were placed into escrow accounts pursuant to a consent order entered upon stipulation of the parties. Eventually, Oregon prevailed on the merits. The present dispute centers on whether the...

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