Rehearing and Rehearing En Banc Denied December 1, 2000.
LOKEN, Circuit Judge.
In 1987, The Baker Group, L.C., and the MTY Profit Sharing Plan and Trust (collectively "the Baker Group") leased over 600 covered grain railcars to the Burlington Northern and Santa Fe Railway Company ("BNSF") for a lease term ending October 31, 1997.
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