The Atchison, Topeka and Santa Fe Railway Company v. Board of Equalization of the State of California, Southern Pacific Transportation Company v. Board of Equalization of the State of California, Trailer Train Company v. Board of Equalization of the State of California

828 F.2d 9 The ATCHISON, TOPEKA AND SANTA FE RAILWAY COMPANY, et al., Plaintiffs-Appellants, v. BOARD OF EQUALIZATION OF the STATE OF CALIFORNIA, et al., Defendants-Appellees. SOUTHERN PACIFIC TRANSPORTATION COMPANY, et al., Plaintiffs-Appellants, v. BOARD OF EQUALIZATION OF the STATE OF CALIFORNIA, et al., Defendants-Appellees. TRAILER TRAIN COMPANY, et al., Defendants-Appellees. v. BOARD OF EQUALIZATION OF the STATE OF CALIFORNIA, et al., Defendants-Appellees. Nos. 85-1554--85-1556. United States Court of Appeals, Ninth Circuit. Argued July 8, 1985. Submitted Aug. 28, 1985. Decided Sept. 21, 1987. Crosby, Heafey, Roach & May, Peter W. Davis, Oakland, Cal., Arnold I. Weber, William E. Saul, and Claude E. Kolm, and Heller, Ehrman, White & McAuliffe, Weyman I. Lundquist, San Francisco, Cal., for plaintiffs-appellants. Howard, Rice, Nemerovski, Canady, Robertson & Falk, Dirk M. Schenkkan, and Julian O. Standen, Deputy Atty. Gen., San Francisco, Cal., for defendants-appellees. Appeal from the United States District Court for the Northern District of California; Spencer M. Williams, District Judge, Presiding. Before FERGUSON, NORRIS and WIGGINS, Circuit Judges. PER CURIAM:…