95 Cal. Daily Op. Serv. 7612, 95 Daily Journal D.A.R. 13,078 Mhc, Inc., an Oregon Corporation Plm International, Inc., a Delaware Corporation Celtran, Inc., a Delaware Corporation v. Oregon Department of Revenue Richard A. Munn, Director of the Dept. Of Revenue of the State of Oregon, 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 v. Oregon Department of Revenue Richard A. Munn, Director of the Dept. Of Revenue of the State of Oregon, Burlington Northern Railroad Company Portland Terminal Railroad Company v. Oregon Dept. Of Revenue Richard A. Munn, Director of the Dept. Of Revenue of the State of Oregon

66 F.3d 1082 95 Cal. Daily Op. Serv. 7612 , 95 Daily Journal D.A.R. 13,078 MHC, INC., an Oregon corporation; PLM International, Inc., a Delaware corporation; Celtran, Inc., a Delaware corporation, Plaintiffs-Appellants, v. OREGON DEPARTMENT OF REVENUE; Richard A. Munn, Director of the Dept. of Revenue of the State of Oregon, Defendants-Appellees. 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. OREGON DEPARTMENT OF REVENUE; Richard A. Munn, Director of the Dept. of Revenue of the State of Oregon, Defendants-Appellees. BURLINGTON NORTHERN RAILROAD COMPANY; Portland Terminal Railroad Company, Plaintiffs-Appellants, v. OREGON DEPT. OF REVENUE; Richard A. Munn, Director of the Dept. of Revenue of the State of Oregon, Defendants-Appellees. Nos. 94-35939, 94-35941 and 94-36238. United States Court of Appeals, Ninth Circuit. Argued and Submitted June 8, 1995. Decided Sept. 29, 1995. Richard A. Hayden, Bogle & Gates, Portland, OR, Terrence J. Benshoof, Kanter & Mattensen, Chicago, IL for…