LUER PACK. CO. v. STATE BD. OF EQUALIZATION

Docket No. 18146.

101 Cal.App.2d 99 (1950)

224 P.2d 744

LUER PACKING COMPANY (a Corporation), Appellant, v. STATE BOARD OF EQUALIZATION etc., Respondent.

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

December 11, 1950.


Attorney(s) appearing for the Case

Bernbaum & Freeman and Max Bernbaum for Appellant.

Fred N. Howser, Attorney General, James E. Sabine and Irving H. Perluss, Deputy Attorneys General, for Respondent.


McCOMB, J.

From a judgment in favor of defendant after trial before the court without a jury in an action to recover a tax paid under protest, plaintiff appeals.

Stipulated facts: Plaintiff as a corporation is engaged in the operation of a meat packing business. It makes a skinless wiener or frankfurter sausage prepared in the following manner:

Previously prepared meat emulsion is stuffed into cellulose sausage casings to the full capacity thereof...

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