Legal Opinion
Trailer Train Co. v. State Board of Equalization
California Court of Appeal
Decided April 30, 1986No. Docket Nos. A021208, A027732PublishedCited by 27 opinions
1Opinion of the Court
Opinion
CHANNELL, J.
Respondent State Board of Equalization (Board) annually assesses and levies a property tax on appellant Trailer Train Company’s fleet of flatcars pursuant to the Private Railroad Car Tax Law (PRCTL). (Rev. & Tax. Code, § 11401.) In these consolidated appeals, Trailer Train challenges adverse trial court rulings that upheld the Board’s acts of levying an escape assessment for the 1976 tax year by disallowing a claim for functional obsolescence (case No. A021208) and refusing to use only the income capitalization method to value Trailer Train’s fleet of flatcars for the tax…
2Cases cited47 opinions
- Ward v. Village of MonroevilleSupreme Court of the United States · 1972
- Strumsky v. San Diego County Employees Retirement Assn.California Supreme Court · 1974
- Bodinson Manufacturing Co. v. California Employment CommissionCalifornia Supreme Court · 1941
- People v. LawlerCalifornia Supreme Court · 1973
- People v. Western Air Lines, Inc.California Supreme Court · 1954
42 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- San Francisco Unified School District v. W.R. Grace & Company-ConnecticutCalifornia Court of Appeal · 1995
- Industrial Indemnity Co. v. City & County of San FranciscoCalifornia Court of Appeal · 1990
- Sklar v. Franchise Tax BoardCalifornia Court of Appeal · 1986
- County of Los Angeles v. Southern California Edison Co.California Court of Appeal · 2003
- County of Orange v. Orange County Assessment Appeals Board No. 1California Court of Appeal · 1993
22 more not listed; retrieve them via the Exa API.