Pacific Gas & Electric Co. v. State Bd. of Equalization , 27 Cal.3d 277 [S.F. No. 24111. Supreme Court of California. June 5, 1980.] PACIFIC GAS AND ELECTRIC COMPANY et al., Plaintiffs and Appellants, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent (Opinion by Mosk, J., expressing the unanimous view of the court.) [27 Cal.3d […]