OPINION ON REHEARING
BARRETT, Senior Circuit Judge.
Appellee's petition for rehearing is granted in part. This court's prior opinion, filed November 17, 1994, is withdrawn.
Colorado & Eastern Railroad Company (CERC), Great Northern Transportation Company (CERC's holding company) and Gary W. Flanders (CERC's former president and sole shareholder), collectively referred to as "the CERC parties," appeal from the district court's judgment entered...
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