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CURRENT, INC. v. STATE BD. OF EQUALIZATION

Docket No. A061750.

24 Cal.App.4th 382 (1994)

29 Cal. Rptr.2d 407

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

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

April 22, 1994.

Attorney(s) appearing for the Case

COUNSEL

Daniel E. Lungren, Attorney General, and Jack Newman, Deputy Attorney General, for Defendant and Appellant.

Morrison & Foerster, Prentiss Willson, Jr., Charles J. Moll III, Susan St. Amour, Dorsey & Whitney, John W. Windhorst, Jr., and William R. Goetz for Plaintiff and Respondent.

OPINION

HODGE, J.*

In Nat. Bellas Hess v. Dept. of Revenue (1967) 386 U.S. 753 [18 L.Ed.2d 505, 87 S.Ct. 1389] (Bellas Hess), and again in Quill Corp. v. North Dakota By and Through Heitkamp (1992) 504 U.S. ___ [119 L.Ed.2d 91, 112 S.Ct. 1904] (Quill), the United States Supreme Court...

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