Opinion

828 F.2d 9

The ATCHISON, TOPEKA AND SANTA FE RAILWAY COMPANY, et al.,

Plaintiffs-Appellants,

v.

BOARD OF EQUALIZATION OF the STATE OF CALIFORNIA, et al.,

Defendants-Appellees.

SOUTHERN PACIFIC TRANSPORTATION COMPANY, et al., Plaintiffs-Appellants,

v.

BOARD OF EQUALIZATION OF the STATE OF CALIFORNIA, et al.,

Defendants-Appellees.

TRAILER TRAIN COMPANY, et al., Defendants-Appellees.

v.

BOARD OF EQUALIZATION OF the STATE OF CALIFORNIA, et al.,

Defendants-Appellees.

Nos. 85-1554--85-1556.

United States Court of Appeals, Ninth Circuit.

Argued July 8, 1985.

Submitted Aug. 28, 1985.

Decided Sept. 21, 1987.

Crosby, Heafey, Roach & May, Peter W. Davis, Oakland, Cal., Arnold I. Weber, William E. Saul, and Claude E. Kolm, and Heller, Ehrman, White & McAuliffe, Weyman I. Lundquist, San Francisco, Cal., for plaintiffs-appellants.

Howard, Rice, Nemerovski, Canady, Robertson & Falk, Dirk M. Schenkkan, and Julian O. Standen, Deputy Atty. Gen., San Francisco, Cal., for defendants-appellees.

Appeal from the United States District Court for the Northern District of California; Spencer M. Williams, District Judge, Presiding.

Before FERGUSON, NORRIS and WIGGINS, Circuit Judges.

PER CURIAM:

1

We deferred submission of the petitions for rehearing in this case pending the Supreme Court's decision in Burlington N.R.R. v. Oklahoma Tax Comm'n, ___ U.S. ____, 107 S.Ct. 1855 , 95 L.Ed.2d 404 (1987). The petitions for rehearing are now granted, and we vacate our disposition, published at 795 F.2d 1442 . We reverse and remand to the district court for proceedings consistent with Burlington Northern.

2

REVERSED and REMANDED.