Union Pacific Railroad v. State Board of Equalization

49 Cal.3d 138 (1989)

776 P.2d 267

260 Cal. Rptr. 565

UNION PACIFIC RAILROAD COMPANY, Plaintiff and Respondent,

v.

STATE BOARD OF EQUALIZATION, Defendant and Appellant.

Docket No. S001602.

Supreme Court of California.

July 31, 1989.

COUNSEL

Jay R. Martin, Peter W. Davis, John E. Carne, James C. Martin, Paul D. Fogel and Crosby, Heafey, Roach & May for Defendant and Appellant.

John K. Van de Kamp, Attorney General, Timothy G. Laddish and Calvin J. Abe, Deputy Attorneys General, for Plaintiff and Respondent.

OPINION

EAGLESON, J.

The State Board of Equalization (board) seeks to obtain from Union Pacific…