1. Home
  2. Browse Decisions
  3. Cal.App.3d
  4. 180 Cal.App.3d
  5. 180 Cal.App.3d 565 (1986)
 

TRAILER TRAIN CO. v. STATE BD. OF EQUALIZATION

Docket Nos. A021208, A027732.

180 Cal.App.3d 565 (1986)

225 Cal. Rptr. 717

TRAILER TRAIN COMPANY, Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

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

April 30, 1986.

Attorney(s) appearing for the Case

COUNSEL

Weyman I. Lundquist, David H. Neeley, Patricia L. Shanks, Jonathan P. Hayden and Heller, Ehrman, White & McAuliffe for Plaintiff and Appellant.

Ephraim Margolin, Nicholas Arguimbau, Christina Hall, Karin Kramer and Kramer & Hall as Amici Curiae on behalf of Plaintiff and Appellant.

John K. Van De Kamp, Attorney General, Robert F. Tyler, Edward P. Hollingshead and Robert D. Milam, Deputy Attorneys General, for Defendant and Respondent.

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.)1 In these consolidated appeals, Trailer Train challenges adverse trial court rulings that upheld the Board's acts of levying an escape assessment...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases