Abf Freight System, Inc., Builders Transportation Company, Campbell Sixty-Six, Chemical Leaman Tank Lines, Eagle Motor Lines, Inc., Fb Truck Line Co., East Texas Motor Freight Lines, Inc., Gordons Transports, Inc., Lee Way Motor Freight, Inc., Miller Transporters, Inc., North American Van Lines, Pacific Intermountain Express, Roadway Express, Inc., Ruan Transport Corporation, Ryder Truck Lines, Inc., Spector-Red Ball, Inc., Time D.C., Inc., Transcon Lines, Wooten Transports, Inc. And Yellow Freight Systems, Inc. v. Tax Division of the Arkansas Public Service Commission and James Poe, in His Capacity as Director of the Tax Division of the Arkansas Public Service Commission and Charles Ragland, in His Capacity as Commissioner of Revenue for the State of Arkansas, Abf Freight System, Inc., Builders Transportation Company, Campbell Sixty-Six, Chemical Leaman Tank Lines, Eagle Motor Lines, Inc., Fb Truck Line Co., East Texas Motor Freight Lines, Inc., Gordons Transports, Inc., Lee Way Motor Freight, Inc., Miller Transporters, Inc., North American Van Lines, Pacific Intermountain Express, Roadway Express, Inc., Ruan Transport Corporation, Ryder Truck Lines, Inc., Spector-Red Ball, Inc., Time D.C., Inc., Transcon Lines, Wooten Transports, Inc. And Yellow Freight Systems, Inc., B.J. McAdams Inc. And Southern Trucking Corporation, Intervenor/appellants v. Tax Division of the Arkansas Public Service Commission and James Poe, in His Capacity as Director of the Tax Division of the Arkansas Public Service Commission and Charles Ragland, in His Capacity as Commissioner of Revenue for the State of Arkansas

Court of Appeals for the Eighth Circuit