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STATE BOARD OF EQUALIZATION v. BOTELER

No. 10021.

131 F.2d 386 (1942)

STATE BOARD OF EQUALIZATION OF STATE OF CALIFORNIA v. BOTELER. In re DAVIS STANDARD BREAD CO.

Circuit Court of Appeals, Ninth Circuit.

November 10, 1942.

Attorney(s) appearing for the Case

Earl Warren, Atty. Gen. of California, and Alberta Belford, Deputy Atty. Gen., for appellant.

Frank C. Weller, Thomas S. Tobin, and William E. Woodroof, all of Los Angeles, Cal., for appellee.

Before DENMAN, MATHEWS, and STEPHENS, Circuit Judges.

STEPHENS, Circuit Judge.

This is an appeal from the order of the District Court, affirming the action of the Referee in Bankruptcy in enjoining the State Board of Equalization of the State of California from attempting to compel the Trustee in Bankruptcy to take out a sales tax permit or to collect a three percent retail sales tax from purchasers of assets of the bankrupt estate upon sales made by the Trustee in liquidation of the bankrupt estate.

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