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I MEMORANDUM OF POINTS AND AUTHORITIES IN SUPPORT OF MOTION 2 INTRODUCTION 3 On August 4, 1993, the District Attorney for the County 4 of San Joaquin filed a Complaint for Permanent Injunction, Civil 5 Penalties and Other Relief (hereinafter referred to as the 6 "Complaint" and attached hereto as Exhibit A) on behalf of the 7 People of the State of California against defendants Sumiden Wire 8 ' Products Corporation and J.R. Simplot Company for violation of 9 various provisions of the Hazardous Waste Control Act, Health and 10 Safety Code section 25100, et seq. On the same day, the parties 11 entered into a Stipulation for Final Judgment (attached hereto as 12 Exhibit B) and Superior Court Judge James P. Darrah signed a 13 Final Judgment Pursuant to Stipulation (hereinafter referred to 14 as the "Stipulated Judgment" and attached hereto as Exhibit C) . 15 The Stipulated Judgment in paragraph 9 provided that: 16 "This judgment shall constitute a full and final adjudication of all matters relating to 17 I any disposal fee, penalty, tax, claim for reimbursement or any other claim of , or 18 against SUTMIDEN WIRE PRODUCTS CORPORATION, or J.R. SIMPLOT COMPANY for the disposal of the 19 materials alleged in the complaint. " 20 The Stipulated Judgment was entered into without the 21 ( participation or knowledge of the State Board of Equalization. 22 The State Board of Equalization (hereinafter referred to as 23 "Board" ) brings this action to set aside the Stipulated Judgment 24 to the extent it purports to bind the Board to its terms and 25 prevents the Board from asserting additional tax and penalty 26 liability against the defendants . 27 3.