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OCR: In the Supreme Court the United States OCTORER TERM 1993 DEPARTMENT OF REVENUE OF THE STATE OF OREGON RICHARD MUNN in bis Capacity Director f the Departnent Revenue of tlhe State of Oregon Petitioner, ACF INDUSTRIES INC.: GENERAI AMERICAN TRANSPORTATION CORPORATION: GENERAL ELECTRIC RAILCAR SERVICES CORPORATION PULLMAN LEA SING COMPANY : RAILBOX COMPANY RAILGN COMPANY: TRAILER TRAIN COMPANY UNION TANK CAR COMPANY Respondents. On Writ of Certiorari to the United States Court of Appeals For the Ninth Circuit BRIEF FOR PETITIONER SNOINIdO BELOW The opinion of the Circuit Court of Appeals is reported as ACF Industries Inc. at Dept of Revenue of the State Oregon, 961 F.2d X (1992) The district court's opinion unreported 1 The opinions of both the Ninth Circuit and the district aTe reproducedin ...