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DIAMOND NAT. CORP. v. STATE BD. OF EQUALIZATION

Docket Nos. 35143, 35698.

60 Cal.App.3d 283 (1976)

131 Cal. Rptr. 528

DIAMOND NATIONAL CORPORATION, Plaintiff and Respondent, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant. CROCKER-CITIZENS NATIONAL BANK, Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

Court of Appeals of California, First District, Division Two.

July 20, 1976.

Attorney(s) appearing for the Case

COUNSEL

Evelle J. Younger, Attorney General, Ernest P. Goodman, Assistant Attorney General, and Philip M. Plant, Deputy Attorney General, for Defendant and Appellant and for Defendant and Respondent.

Franklin C. Latcham, James E. Merritt, Prentiss Willson, Jr., Morrison, Foerster, Holloway, Clinton & Clark and Morrison Foerster for Plaintiff and Appellant and for Plaintiff and Respondent.

OPINION

TAYLOR, P.J.

Pursuant to remand and mandate for further consideration from the United States Supreme Court on its per curiam decision of April 19, 1976 (425 U.S. 268 [47 L.Ed.2d 780, 96 S.Ct. 1530]), the above entitled matter, first decided by this court on June 24, 1975 (49 Cal.App.3d 778 [123 Cal.Rptr. 160

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