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OCR: companies is detailed in the AAR's briet. has Id. TE determined 2-5 The that rail Interstate cars Commerce Commission agreements or used, prop but held under pooling not erty" owned within railroads, constitute "transportation s 11503 a3. mcaning U.S.C. Stipulation ON 21, J.A Dctobcr 1988. respondents filed suit ir United States District Court for the District Oregon secking injunctive pue declaratory relief against petitioner's personal HS- property sessment, collection, and levy taxes on their respondents complaint for the tax year 1988 The alieged that Oregon discriminated against taxing rail cars no less than their actual value while exempting tv in substantial maj jority other 1503(b business per. sonal proper violation 49 The complaint sought iniunction against collection case tax ei ...