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SANTA FE ENERGY CO. v. STATE BD. OF EQUALIZATION

Docket No. B003699.

160 Cal.App.3d 176 (1984)

206 Cal. Rptr. 499

SANTA FE ENERGY COMPANY, Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

Court of Appeals of California, Second District, Division One.

September 20, 1984.

Attorney(s) appearing for the Case

COUNSEL

John H. Ernster, Thomas A. Lance, Mark A. Garmus and Clay M. Smith for Plaintiff and Appellant.

John K. Van de Kamp, Attorney General, Edmond B. Mamer and Philip C. Griffin, Deputy Attorneys General, for Defendant and Respondent.

OPINION

SPENCER, P.J. —

INTRODUCTION

Plaintiff Santa Fe Energy Company (Santa Fe) appeals from a summary judgment granted in favor of defendant California Board of Equalization (Board) and from the denial of its own motion for summary judgment.

STATEMENT OF FACTS

On September 9, 1976, Santa Fe Industries, Inc. (Santa Fe Industries), plaintiff's parent...

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