Court Opinion

ID: 9613566
Source: CourtListenerOpinion
Date Created: 2023-08-22 04:18:04.846637+00
Date Added: 2024-06-11T09:07:20.241353
License: Public Domain

CARDINE, Justice,
dissenting, with whom GOLDEN, Justice, joins.
I would affirm.
The critical question is whether new or used parts are first used when the wheel assemblies are repaired with the parts or when the wheel assemblies are used for transportation in the railroad transporta*998tion business. I am unable to distinguish Exxon Corp. v. Wyoming State Bd. of Equalization, 783 P.2d 685 (Wyo.1989), cert. denied — U.S. -, 110 S.Ct. 1937, 109 L.Ed.2d 300 (1990), where we held first use was as a pipeline rather than conditioning of the pipeline. Here, first use is for transportation rather than conditioning the wheel assembly for use in transportation.