SUTTER PACKING CO. v. STATE BD. OF EQUAL.

Docket No. 16609.

139 Cal.App.2d 889 (1956)

294 P.2d 1083

SUTTER PACKING COMPANY (a Corporation), Appellant, v. STATE BOARD OF EQUALIZATION etc., et al., Respondents.

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

March 19, 1956.


Attorney(s) appearing for the Case

Orrick, Dahlquist, Herrington & Sutcliffe for Appellant.

Edmund G. Brown, Attorney General, James E. Sabine, Assistant Attorney General, and Ernest P. Goodman, Deputy Attorney General, for Respondents.


KAUFMAN, J.

Plaintiff appeals from a judgment rendered in favor of defendant in an action for a refund of sales tax. On June 1, 1949, appellant made a sale of all of its furniture, fixtures, machinery and other equipment to a single purchaser for a price of $700,000, subject to sales tax, and it is this tax which appellant sought to recover in the present suit.

[1a] The action was tried on a stipulation of facts and no additional evidence was...

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