OREGON SHORT LINE RAILROAD COMPANY, Union Pacific Railroad Company; Oregon-Washington Railroad & Navigation Co., Plaintiffs-Appellees,
v.
DEPARTMENT OF REVENUE OREGON; State of Oregon, Defendants-Appellants.
UNION PACIFIC RAILROAD COMPANY; Oregon Short Line Railroad Company; Oregon-Washington Railroad & Navigation Co., Plaintiffs-Appellees,
v.
DEPARTMENT OF REVENUE OREGON; State of Oregon, Defendants-Appellants.
UNION PACIFIC RAILROAD COMPANY; Oregon-Washington Railroad & Navigation Co., Oregon Short Line Railroad Co., Plaintiffs-Appellees,
v.
DEPARTMENT OF REVENUE OREGON; State of Oregon, Defendants-Appellants.
UNION PACIFIC RAILROAD COMPANY and its lessors; Oregon-Washington Railroad & Navigation Company, and Oregon Short Line Railroad Company, Plaintiffs-Appellees,
v.
DEPARTMENT OF REVENUE OREGON; State of Oregon, Defendants-Appellants.
OREGON SHORT LINE RAILROAD COMPANY; Union Pacific Railroad Company; Oregon-Washington Railroad & Navigation Co., Plaintiffs-Appellees,
v.
DEPARTMENT OF REVENUE OREGON, Defendant-Appellant.
OREGON SHORT LINE RAILROAD COMPANY; Union Pacific Railroad Company; Oregon-Washington Railroad & Navigation Co., Plaintiffs-Appellants,
v.
DEPARTMENT OF REVENUE OREGON, Defendant-Appellee.
OREGON SHORT LINE RAILROAD COMPANY; Union Pacific Railroad Company; Oregon-Washington Railroad & Navigation Co., Plaintiffs-Appellants,
v.
DEPARTMENT OF REVENUE OREGON; State of Oregon, Defendants-Appellees.
UNION PACIFIC RAILROAD COMPANY; Oregon Short Line Railroad Company; Oregon-Washington Railroad & Navigation Co., Plaintiffs-Appellants,
v.
DEPARTMENT OF REVENUE OREGON; State of Oregon, Defendants-Appellees.
OREGON SHORT LINE RAILROAD COMPANY; Union Pacific Railroad Company; Oregon-Washington Railroad & Navigation Co., Plaintiffs-Appellants,
v.
DEPARTMENT OF REVENUE OREGON; State of Oregon, Defendants-Appellees.
OREGON SHORT LINE RAILROAD COMPANY; Union Pacific Railroad Company; Oregon-Washington Railroad & Navigation Co., Plaintiffs-Appellants,
v.
DEPARTMENT OF REVENUE OREGON; State of Oregon, Defendants-Appellees.
United States Court of Appeals, Ninth Circuit.https://leagle.com/images/logo.png
Argued and Submitted March 4, 1998.
Decided March 23, 1998.