Western Oil & Gas Assn. v. State Bd. of Equalization (1987) 44 Cal.3d 208 , 745 P.2d 1360; 242 Cal.Rptr. 334 [L.A. No. 32140. Supreme Court of California. December 17, 1987.] WESTERN OIL AND GAS ASSOCIATION et al., Plaintiffs and Respondents, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant (Opinion by Arguelles, J. expressing the […]