State Of Arizona v. Atchison, Topeka And Santa Fe Railroad Company

656 F.2d 398 STATE OF ARIZONA and Arizona Department of Revenue, Plaintiffs-Appellants, v. ATCHISON, TOPEKA AND SANTA FE RAILROAD COMPANY and Southern Pacific Transportation Company, Defendants-Appellees, and United States of America, Intervenor/Defendant-Appellee. No. 79-3183. United States Court of Appeals, Ninth Circuit. Submitted Jan. 14, 1981. Decided June 12, 1981. Mary A. McReynolds, Washington, D. C., Anthony B. Ching, Sol. Gen., Phoenix, Ariz., argued, James D. Winter, Asst. Atty. Gen., on brief, for plaintiffs-appellants. Philip E. Von Ammon, Fennemore, Craig, Von Ammon & Udall, Lex J. Smith, Phoenix, Ariz., argued, Andrew S. Friedman, Earl Carroll, Evans, Kitchel & Jenckes, Phoenix, Ariz., on brief, for defendants-appellees. Appeal from the United States District Court for the District of Arizona. Before WALLACE and FARRIS, Circuit Judges, and KING, * District Judge. WALLACE, Circuit Judge: 1 The State of Arizona and Arizona Department of Revenue (Arizona) brought this action for a declaratory judgment in the district court against the Atchison, Topeka and Santa Fe Railroad Company and the Southern Pacific Transportation Company (the railroads). Arizona sought a…