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LEVINE v. STATE BOARD OF EQUALIZATION

Docket No. 21314, 21315.

142 Cal.App.2d 760 (1956)

299 P.2d 738

HYMAN LEVINE et al., Appellants, v. STATE BOARD OF EQUALIZATION, Respondent. [Two Cases.]

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

July 3, 1956.

Attorney(s) appearing for the Case

Wadsworth & Fraser and E.L. Fraser for Appellants.

Meserve, Mumper & Hughes, Warren S. Pallette, Trippet, Yoakum, Stearns & Ballantyne, Meyer, Kissel, Matz, Reynolds & Seward, John W. Matz, Seldon R. Bard, Devlin, Diepenbrock & Wulff, and Fitzgerald, Abbott & Beardsley as Amici Curiae on behalf of Appellants.

Edmund G. Brown, Attorney General, James E. Sabine, Assistant Attorney General, Edward Sumner, Dan Kaufmann and James C. Maupin, Deputy Attorneys General, for Respondent.

FOURT, J.

Appellants brought two actions for the recovery of taxes levied and collected under the California Sales and Use Tax Law. The cases were consolidated for trial and judgment in each case went for the defendant.

One action, Case Number 21314, is for the recovery of taxes in the amount of $9,717.17, with interest levied during the period from February 1, 1949, to September 30, 1951. The second action, Case Number 21315, is for the recovery of taxes...

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