Atchison, Topeka & Santa Fe Railway Company v. California State Board Of Equalization

102 F.3d 425 36 Fed.R.Serv.3d 934 , 96 Cal. Daily Op. Serv. 8928 , 96 Daily Journal D.A.R. 14 ,965 ATCHISON, TOPEKA & SANTA FE RAILWAY COMPANY, Plaintiff-Appellee, v. CALIFORNIA STATE BOARD OF EQUALIZATION, Defendant-Appellant, And Contra Costa County; Fresno County; Kern County; Kings County; Los Angeles County; Madera County; Alameda County; Merced County; Tulare County; Orange County; Riverside County; San Bernardino County; San Diego County; San Francisco City and County; San Joaquin County; Stanislaus County, Defendants. No. 95-15999. United States Court of Appeals, Ninth Circuit. Argued and Submitted Oct. 11, 1996. Decided Dec. 11, 1996. Marguerite C. Stricklin, Deputy Attorney General, San Francisco, CA, for defendant-appellant. Paul J. Mooney, Phoenix, AZ, for plaintiff-appellee. Appeal from the United States District Court for the Northern District of California, D. Lowell Jensen, District Judge, Presiding. D.C. No. CV 89-4030-DLJ. Before GOODWIN, WALLACE and RYMER, Circuit Judges. GOODWIN, Circuit Judge. 1 The State Board of Equalization of California (the "SBE") appeals a judgment enjoining the SBE from collecting taxes on certain Non-Unitary Railroad Property…