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OCR: "any other tax which results in discriminatory treatment." shouid be construed providing no lerser protection Such an interpretation also comports with decisions of the courts of appeals holding state taxes unlawful under circumstances similar thowe here For example. Traier Train Co. Leuenberger. 885 F.2d 415 (8th Cir. 1988) cert denied, 490 U. 1066 1989 decision pos1opud by the United States in its brief 21 Nebraska exempted motor vehicles paying registration fees, agricultural products and machinery, and busincss inventories- - the very exemptions issue here- -from its tax on tangible personal property. result. 75.75 per- cent f all business personal property in the State was exempt from the tax 885 F.2d at 416. The court of appeals held that because "the exemptions apply to three- fourt ...