| http://www.w3.org/ns/prov#value | - A and B, both common carriers, are considered to have made use of equipment where: A and B purchased equipment out-of-state; A and B leased the equipment to C, a company jointly owned by A and B; and C subleased the equipment on a daily rental basis to A, B, and other carriers, some of whom physically used the property in California.
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