Wallace Berrie & Co. v. State Bd. of Equalization (1985) 40 Cal.3d 60 , 219 Cal.Rptr. 142; 706 P.2d 204 [L.A. No. 31967. Supreme Court of California. October 21, 1985.] WALLACE BERRIE & COMPANY, INC., Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent (Opinion by Reynoso, J., expressing the unanimous view of […]