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  5. 635 F.Supp. 1060 (1986)
 

UNION PACIFIC R. CO. v. STATE TAX COM'N

Nos. C-82-0998J, C-82-1037J, C-83-1178J, C-83-1118J, C-84-0840J and C-84-0839J.

635 F.Supp. 1060 (1986)

UNION PACIFIC RAILROAD COMPANY, a Utah corporation; Western Pacific Railroad Company, a Delaware corporation; The Denver and Rio Grande Western Railroad Company, a Delaware corporation; Oregon Short Line Railroad Company, a Utah corporation; Los Angeles & Salt Lake Railroad Company, a Utah corporation; Plaintiffs, v. STATE TAX COMMISSION OF UTAH and State of Utah, Defendants. SOUTHERN PACIFIC TRANSPORTATION COMPANY, Plaintiff, v. STATE OF UTAH, et al., Defendants.

United States District Court, D. Utah, C.D.

March 31, 1986.

Attorney(s) appearing for the Case

Leonard J. Lewis and Robert A. Peterson, L. Ridd Larson, Wm. Marshall, Salt Lake City, Utah, Wm. E. Saul, San Francisco, Cal., for plaintiffs.

Bill Thomas Peters and John Avery, Gary Thorup, Asst. Atty. Gen., Salt Lake City, Utah, for defendants.

MEMORANDUM OPINION

JENKINS, Chief Judge.

On February 6 and 10, 1986, these consolidated cases came on for a hearing on the plaintiff Union Pacific Railroad Company's motion for partial summary judgment and the plaintiff Southern Pacific Transportation Company's motion "pertaining to valuation." Robert A. Peterson appeared on behalf of the plaintiffs in the Union Pacific Railroad Company consolidated cases; L...

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