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  5. 166 Cal.App.2d 378 (1958)
 

H-R TRUCK AND EQUIPMENT CO. v. STATE BD. OF EQUAL.

Docket No. 9299.

166 Cal.App.2d 378 (1958)

333 P.2d 151

H-R TRUCK AND EQUIPMENT COMPANY (a Corporation), Appellant, v. STATE BOARD OF EQUALIZATION, Respondent.

Court of Appeals of California, Third District.

December 18, 1958.

Attorney(s) appearing for the Case

Fitzgerald, Abbott & Beardsley for Appellant.

Robert L. Pierce and Brobeck, Phleger & Harrison as Amici Curiae on behalf of Appellant.

Stanley Mosk and Edmund G. Brown, Attorneys General, James E. Sabine, Assistant Attorney General, and Ernest P. Goodman, Deputy Attorney General, for Respondent.

VAN DYKE, P.J.

Plaintiff and appellant, H-R Truck and Equipment Company, hereinafter called truck company, instituted this action against the defendant and respondent, State Board of Equalization, for the recovery of sales taxes paid under protest. Truck company now appeals from the adverse judgment of the trial court. The action was tried on a stipulation of facts, which stipulation was, by reference, adopted by the trial court as its findings of fact.

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