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Petitioners’ barge transportation business involves towing a
variety of commodities and materials on the Ohio-Mississippi
inland waterway system. The types of cargo transported by
petitioners for third parties varied considerably, and included
agricultural commodities, minerals (including coal and rocks),
and other types of cargo. Petitioners owned and operated a fleet
of 55, 64, and 60 towboats at the end of 1992, 1993, and 1994,
respectively. Petitioners also operated leased towboats,
numbering 11, 5, and 5 as of the end of 1992, 1993, and 1994,
respectively. Thus, petitioners operated a total of 66, 69, and
65 towboats during 1992, 1993, and 1994, respectively.
Petitioners normally purchased used towboats and occasionally
purchased new towboats.
The towboats ranged in size from 50 to 200 feet in length,
in age from 7 to 37 years, and were powered by engines with
capacities ranging in horsepower from 800 to 9,180. Petitioners’
towboats were built by several different manufacturers, had
varying “gross official tonnage” ratings, and possessed different
makes and models of engines.
The parties have specified two towboats--the R. Clayton
McWhorter and the Michael J. Grainger (formerly the Steel
Courier)--to serve as representative towboats for purposes of
this case. The representative towboats measure from 140 to 168
feet long, 40 to 42 feet wide, and 40 feet high with gross
tonnage ranging from 536 tons to 710 tons. Normally,
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Last modified: May 25, 2011