KNUDSEN DAIRY PRODUCTS v. ST. BD. OF EQUALIZATION

Docket No. 35310.

12 Cal.App.3d 47 (1970)

90 Cal. Rptr. 533

KNUDSEN DAIRY PRODUCTS CO. et al., Plaintiffs and Appellants, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

Court of Appeals of California, Second District, Division Two.

October 19, 1970.


Attorney(s) appearing for the Case

COUNSEL

Roemer & Hamwi and Robert P. Chifferman for Plaintiffs and Appellants.

Thomas C. Lynch, Attorney General, Neal J. Gobar and Mario A. Roberti, Deputy Attorneys General, for Defendant and Respondent.


OPINION

COMPTON, J.

Plaintiffs Knudsen Dairy Products Co. (hereinafter referred to as Dairy) sought a refund of $38,077.61 in sales and use tax assessed against plaintiff by defendant State Board of Equalization and paid by Dairy under protest.

Dairy at the time of the assessment and payment was a separate corporate entity, albeit a wholly owned subsidiary of Knudsen Creamery Co. (hereinafter referred to as "Creamery"). Subsequent...

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