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  5. 652 F.Supp. 923 (1986)
 

NAT. R.R. PASS. CORP. v. CAL. BD. OF EQUALIZATION

No. C-85-8321-CAL.

652 F.Supp. 923 (1986)

NATIONAL RAILROAD PASSENGER CORPORATION, a District of Columbia Corporation, Plaintiff, v. STATE BOARD OF EQUALIZATION OF the STATE OF CALIFORNIA, Defendant.

United States District Court, N.D. California.

December 19, 1986.

Attorney(s) appearing for the Case

Thomas H. Steele, Morrison & Forester, San Francisco, Cal., Christopher M. Klein, David J. Carol, National Railroad Passenger Corp., Washington, D.C., for plaintiff.

John K. Van De Kamp, Atty. Gen., Julian O. Standen, Deputy Atty. Gen., San Francisco, Cal., for defendant.

OPINION AND ORDER FOR SUMMARY JUDGMENT

LEGGE, District Judge.

The National Railroad Passenger Corporation ("Amtrak") brings this action against the State Board of Equalization of the State of California ("the state") challenging the imposition of California's use tax on fifteen rail passenger cars. Amtrak contends that the imposition of that tax violates section 11503(b) of the Railroad Revitalization and Regulatory...

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