HART'S DRIVE-IN CORP. v. STATE BD. EQUAL.

Docket No. 8843.

145 Cal.App.2d 657 (1956)

303 P.2d 348

HART'S DRIVE-IN CORPORATION (a Corporation), Appellant, v. STATE BOARD OF EQUALIZATION, Respondent.

Court of Appeals of California, Third District.

November 7, 1956.


Attorney(s) appearing for the Case

Gilford G. Rowland and Adrian Kragen for Appellant.

Edmund G. Brown, Attorney General, James E. Sabine and Irving H. Perluss, Assistant Attorneys General, for Respondent.


McMURRAY, J. pro tem.*

This is an appeal from a judgment denying recovery of sales taxes paid. Appellant operates an establishment in Sacramento where hamburgers, cheeseburgers, French fried potatoes, milkshakes and soft drinks are sold to the public. The customers do not enter the building where the food is prepared, but place and receive their orders through one of four windows or ports. There is no car or other service except that an...

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