Court of Appeals for the Ninth Circuit December 19, 1994, 15-16342 (Acf Industries Incorporated General American Transportation Corporation Union Tank Car Company v. California State Board of Equalization)

FARRIS, Circuit Judge:

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

*1288

amended at 49 U.S.C. § 11503,

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to enjoin California’s collection of ad valorem property taxes.