OPINION
CARMAN, Judge:
Plaintiff is an interstate common carrier by railroad for hire in the United States including Michigan and between the United States and Canada. In connection with its railroad transportation operations, plaintiff owns and operates barges and tugboats used to float plaintiff's railroad cars across the Detroit River from Windsor, Ontario to Detroit, Michigan and from Detroit to Windsor. Pl.'s Ex. A at 2. Each barge is fitted with railroad...
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