Acf Industries, Inc. v. Department Of Revenue Of The State Of Oregon

961 F.2d 813 60 USLW 2662 ACF INDUSTRIES, INC.; General American Transportation Corporation; General Electric Railcar Services Corporation, Pullman Leasing Company; Railbox Company; Railgon Company; Trailer Train Company; Union Tank Car Company, Plaintiffs-Appellants, v. DEPARTMENT OF REVENUE OF the STATE OF OREGON, Richard A. Munn, in his capacity as Director of the Department of Revenue of the State of Oregon, Defendant-Appellee. No. 90-35402. United States Court of Appeals, Ninth Circuit. Argued and Submitted Jan. 8, 1991. Decided April 8, 1992. James W. McBride, Laughlin, Halle, McBride, Lunsford & Fletcher, Washington, D.C. and Stephen D. Goodwin, Laughlin, Halle, McBride, Lunsford & Fletcher, Memphis, Tenn., for plaintiffs-appellants. Robert M. Atkinson, Asst. Atty. Gen., Salem, Or., for defendant-appellee. Robert W. Blanchette, Ass'n of American Railroads, Washington, D.C., for amicus curiae Ass'n of American Railroads. Appeal from the United States District Court for the District of Oregon. Before: BROWNING, CANBY and TROTT, Circuit Judges. TROTT, Circuit Judge: 1 Appellants (collectively, the "Carlines") challenge the district court's judgment in favor of the…