Union Pacific R.R., Co. v. State Bd. of Equalization (1989) 49 Cal.3d 138 , 260 Cal.Rptr. 565; 776 P.2d 267 [No. S001602. Supreme Court of California. July 31, 1989.] UNION PACIFIC RAILROAD COMPANY, Plaintiff and Respondent, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant (Opinion by Eagleson, J., with Lucas, C. J., Panelli, Kaufman and […]