Acf Industries Incorporated General American Transportation Corporation Union Tank Car Company v. California State Board of Equalization
Opinion
Opinion
Farris, J.
INTRODUCTION
Six companies that lease rail cars to railroads and shippers brought suit under § 306 of the Railroad Revitalization and Regulatory Reform Act of 1976, 90 Stat. 54 , recodified as amended at 49 U.S.C. § 11503 , to enjoin California’s collection of ad valorem property taxes. The California State Board of Equalization appeals the district court’s order denying its motions (1) to dismiss, (2) for summary judgment, and (3) to modify a preliminary injunction, brought with respect to the Independent Carline plaintiffs; ACF Industries Incorporated, General American Transportation Corporation and Union Tank Car Company. The Board’s motions did not address the claims of the Railroad Carline plaintiffs; Railbox Company, Railgon Company and TTX Company. The Railroad Car-line plaintiffs are not parties to this appeal.
We have jurisdiction over the injunction order under 28 U.S.C. § 1292 (a)(1) and review the district court’s denial of the motions to dismiss and for summary judgment because they present the same issues as those raised by the injunction order. See Decker Coal Co. v. Commonwealth Edison Co., 805 F.2d 834 , 837 n. 1 (9th Cir.1986).