GENERAL AMERICAN TRANSP. v. STATE BD. OF EQUAL.

Docket No. A030893.

193 Cal.App.3d 1175 (1987)

238 Cal. Rptr. 865

GENERAL AMERICAN TRANSPORTATION CORPORATION, Plaintiff and Respondent, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

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

July 28, 1987.


Attorney(s) appearing for the Case

COUNSEL

John K. Van de Kamp, Attorney General, Timothy G. Laddish and Calvin J. Abe, Deputy Attorneys General, for Defendant and Appellant.

Weyman I. Lundquist, Jeffrey A. Leon and Heller, Ehrman, White & McAuliffe for Plaintiff and Respondent.


OPINION

SMITH, J.

We decide in this case that Revenue and Taxation Code section 11655, which requires the State Board of Equalization (board) to hold secret all "business affairs" information and records reported to it by taxpayers in reassessment proceedings under the private railroad car tax law (PRCTL) (Rev. & Tax. Code, § 11201 et seq.), means that reassessment hearings must be closed to the public where needed to preserve...

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