HAYWARD BLDG. MATERIAL CO. v. STATE BD. OF EQUAL.

Docket No. 9320.

164 Cal.App.2d 607 (1958)

330 P.2d 855

HAYWARD BUILDING MATERIAL COMPANY (a Corporation), Respondent, v. STATE BOARD OF EQUALIZATION, Appellant.

Court of Appeals of California, Third District.

October 28, 1958.


Attorney(s) appearing for the Case

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

Cooley, Crowley, Gaither, Godward, Castro & Huddleson and Nathan G. Gray for Respondent.


PEEK, J.

This is an appeal by defendant from a judgment in favor of plaintiff in an action brought by it to recover taxes alleged to have been improperly assessed under the Sales and Use Tax Law (Rev. & Tax. Code, § 6001).

There is no dispute as to the essential facts, which appear by stipulation of the parties. Additional facts in amplification of the stipulation appear from the testimony of the one witness called by plaintiff, its president. The...

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