Acf Industries, Inc. General American Transportation Corporation General Electric Railcar Services Corporation, Pullman Leasing Company Railbox Company Railgon Company Trailer Train Company Union Tank Car Company v. Department of Revenue of the State of Oregon, Richard A. Munn, in His Capacity as Director of the Department of Revenue of the State of Oregon

Citations: 25 F.3d 823; 94 Daily Journal DAR 7316; 94 Cal. Daily Op. Serv. 3941; 1994 U.S. App. LEXIS 12542Docket: 90-35402

Court: Court of Appeals for the Ninth Circuit; June 1, 1994; Federal Appellate Court

Combined Opinion AnalysisCombined Opinion SummaryCombined Opinion Original

Narrative Opinion Summary

The Ninth Circuit Court of Appeals, in case No. 90-35402, addresses the appeal from ACF Industries, Inc. and other plaintiffs against the Department of Revenue of the State of Oregon and its director, Richard A. Munn. The court notes that its previous judgment (961 F.2d 813) has been reversed by the United States Supreme Court. Consequently, the case is remanded to the district court for further proceedings that align with the Supreme Court's ruling in Department of Revenue of Oregon v. ACF Industries, Inc., U.S. 114 S.Ct. 843, 127 L.Ed.2d 165 (1994). The decision reflects the procedural posture following the Supreme Court's intervention, mandating the lower court to act in accordance with the higher court's findings.

Legal Issues Addressed

Effect of Supreme Court Reversal on Lower Court Judgmentssubscribe to see similar legal issues

Application: The Ninth Circuit Court of Appeals acknowledges that its previous judgment has been overturned by the Supreme Court, necessitating further proceedings in the district court that comply with the Supreme Court's decision.

Reasoning: The court notes that its previous judgment (961 F.2d 813) has been reversed by the United States Supreme Court.

Remand for Further Proceedings in Accordance with Supreme Court Decisionsubscribe to see similar legal issues

Application: The case is sent back to the district court to conduct further proceedings that are consistent with the directives and findings of the Supreme Court.

Reasoning: Consequently, the case is remanded to the district court for further proceedings that align with the Supreme Court's ruling in Department of Revenue of Oregon v. ACF Industries, Inc., U.S. 114 S.Ct. 843, 127 L.Ed.2d 165 (1994).