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For clarification, and I should have put this in the original post, but the time period in question is late 1930s to at the latest 1954.   [quote user="wjstix"]As someone who works every day with federal and state tax laws, I can assure you that just because one law doesn't mention some specific item doesn't mean there aren't a dozen - or a hundred - or a thousand - that do. [/quote] I conducted a search of 49 CFR 2xx series, with the following results: The words "arch bar" appear only in chapter 215.   The word "tender" does not appear in Chapter 215.   Chapter 215 is not referenced in Chapter 230.  Chapter 215 is applicable only to freight cars. Above MOW equipment was mentioned.  49 CFR 215.3(c) specifically excludes MOW equipment from the requirements in 215.   The ICC and court cases cited in the links above are not applicable to the discussion.   An ICC ruling that occured long after the time period can not be used to argue the point.  By the very fact that the ICC had to make rulings, means that before the rulings occurred, trackage rights were not considered to be interchange.  The earliest ruling I saw in the list of related rulings occured in 1961. Also, Maine Central Railroad in color, volume 3 on page 37 shows a color photo of MEC 367 with arch bar trucks on the B&M turntable in Groveton, NH  this photo was taken in 1950.
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