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KENNEDY WHOLESALE, INC. v. STATE BD. OF EQUALIZATION

Docket No. S013840.

53 Cal.3d 245 (1991)

806 P.2d 1360

279 Cal. Rptr. 325

KENNEDY WHOLESALE, INC., Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

Supreme Court of California.

April 1, 1991.

Attorney(s) appearing for the Case

COUNSEL

Munger, Tolles & Olson, Ronald L. Olson, Allen M. Katz, Carolyn B. Kuhl, Mark B. Helm, Lester J. Levy, Ball, Hunt, Hart, Brown & Baerwitz,

John R. McDonough, Allan E. Tebbetts, Judith F. Burkey and Agnes H. Mulhearn for Plaintiff and Appellant.

Daniel G. Nauman as Amicus Curiae on behalf of Plaintiff and Appellant.

John K. Van de Kamp and Daniel E. Lungren, Attorneys General, N. Eugene Hill, Assistant Attorney General, Richard M. Frank, Robert D. Milam and Floyd D. Shimomura, Deputy Attorneys General, for Defendant and Respondent.

Olson, Connelly, Hagel & Fong, Lance H. Olson, Leroy Y. Fong and George Waters as Amici Curiae on behalf of Defendant and Respondent.

OPINION

PANELLI, J.

We granted review in this case to consider plaintiff's constitutional challenges to Proposition 99, the Tobacco Tax and Health Protection Act of 1988 (codified at Rev. & Tax. Code, § 30121 et seq.). Proposition 99, which the voters approved on November 8, 1988, increases the tax on cigarettes and other tobacco products and allocates the resulting revenue to various tobacco-related problems. The superior...

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