Rehearing and Suggestion for Rehearing En Banc Denied March 9, 1998.
MANION, Circuit Judge.
Brunswick Leasing Corporation, a Pennsylvania corporation with one shareholder, owned some 350 "piggyback" semitrailers. Brunswick, as well as 34 other trailer owners, retained ITSI Management Services to manage the trailers by leasing them to railroads for transporting freight. ITSI's primary customer was Wisconsin Central, who made lease payments to ITSI and ITSI...
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