Legal Opinion
Union Pacific Railroad v. State Board of Equalization
California Supreme Court
Decided July 31, 1989No. S001602PublishedCited by 18 opinions
1Opinion of the Court
Opinion
EAGLESON, J.
The State Board of Equalization (board) seeks to obtain from Union Pacific Railroad Company (Union Pacific) portions of a confidential corporate plan that reveal Union Pacific’s strategy for possible future acquisitions. Union Pacific refused to produce the information on the ground that it is not reasonably relevant to a legitimate inquiry by the board regarding assessment of Union Pacific’s existing taxable property. The board rejected Union Pacific’s explanation and imposed a penalty assessment against it. Union Pacific seeks judicial relief from the board’s demand for…
2Cases cited19 opinions
- Oklahoma Press Publishing Co. v. WallingSupreme Court of the United States · 1946
- Calfarm Insurance v. DeukmejianCalifornia Supreme Court · 1989
- De Luz Homes, Inc. v. County of San DiegoCalifornia Supreme Court · 1955
- In re BerryCalifornia Supreme Court · 1968
- ITT World Communications, Inc. v. City & County of San FranciscoCalifornia Supreme Court · 1985
14 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Delaney v. Superior CourtCalifornia Supreme Court · 1990
- Elk Hills Power v. Board of EqualizationCalifornia Supreme Court · 2013
- Waste Management of the Desert, Inc. v. Palm Springs Recycling Center, Inc.California Supreme Court · 1994
- Freeport-McMoran Resource Partners v. County of LakeCalifornia Court of Appeal · 1993
- Union Pacific Railroad v. State Board of EqualizationCalifornia Court of Appeal · 1991
13 more not listed; retrieve them via the Exa API.