This is the first-class parlour car used on some of Amtrak's longer lines. There is a movie theater on the first floor. In another photo on this site there is an example of the replacement parlour car that is used when this one is not in service. This particular car was being used on Amtrak's Coast Starlight, which runs between Los Angeles and Seattle.
<a rel="nofollow" class="external text" href="https://www.flickr.com/people/10393601@N08">Rennett Stowe</a> from USA
CC BY 2.0
<a rel="nofollow" class="external text" href="https://www.flickr.com/photos/tomsaint/3727678549/">Amtrak Parlour Car</a>