PEOPLE v. UNIVERSAL FILM EXCHANGES

Docket No. Sac. 5959.

34 Cal.2d 649 (1950)

213 P.2d 697

THE PEOPLE, Respondent, v. UNIVERSAL FILM EXCHANGES, INC. (a Corporation), Appellant.

Supreme Court of California. In Bank.

January 20, 1950.


Attorney(s) appearing for the Case

Loeb & Loeb, Thomas B. Richardson, Downey, Brand, Seymour & Rohwer and Adrian A. Kragen for Appellant.

John W. Preston, Athearn, Chandler & Farmer, Hoffman & Angell, F.G. Athearn, Leigh Athearn, Brobeck, Phleger & Harrison, Theodore R. Meyer, Robert H. Walker and Hart H. Spiegel as Amici Curiae on behalf of Appellant.

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


SPENCE, J.

This action was instituted by the state to recover the use tax allegedly due and owing from the defendant under the Use Tax Act of 1935 (Stats. 1935, ch. 361, p. 1297; Deering's Gen. Laws, 1935 Supp., Act 8495a, p. 2018) for the period from July 1, 1935, to March 31, 1937. The case was tried upon a stipulation of facts, which presented the question of whether the statute of limitations contained in section 15 of the act (now Rev. & Tax. Code, §...

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