946 F.2d 1414w

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 Oct. 9, 1991.

NOTE: THE COURT HAS WITHDRAWN THIS OPINION