MEYER v. STATE BOARD OF EQUALIZATION

Docket No. Sac. 6273.

42 Cal.2d 376 (1954)

267 P.2d 257

H.L.E. MEYER, JR., et al., Respondents, v. STATE BOARD OF EQUALIZATION, Appellant.

Supreme Court of California. In Bank.

March 1, 1954.


Attorney(s) appearing for the Case

Edmund G. Brown, Attorney General, James E. Sabine and Irving H. Perluss, Assistant Attorneys General, and Norman B. Peek, Deputy Attorney General, for Appellant.

Anthony J. Kennedy and Carl Kuchman for Respondents.


EDMONDS, J.

H. Meyer and B. Meyer, doing business as H.L.E. Meyer, Jr. and Company, paid retail sales taxes on shipments of coke from an Illinois manufacturer to various consumers in California. In computing the taxes, the Meyers omitted from their calculations of "gross receipts"1 the costs of transporting the coke. Based upon such costs, an assessment for additional taxes was levied by the State Board of Equalization and paid by the...

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