SANTA FE TRANSP. v. STATE BOARD OF EQUAL.

Docket No. L.A. 24769.

51 Cal.2d 531 (1959)

334 P.2d 907

SANTA FE TRANSPORTATION COMPANY (a Corporation), Respondent, v. STATE BOARD OF EQUALIZATION, Appellant.

Supreme Court of California. In Bank.

February 6, 1959.


Attorney(s) appearing for the Case

Edmund G. Brown, Attorney General, James E. Sabine, Assistant Attorney General, Dan Kaufmann, James C. Maupin and Jay L. Shavelson, Deputy Attorneys General, for Appellant.

Robert W. Walker and Robert B. Curtiss for Respondent.


CARTER, J.

Plaintiff, Santa Fe Transportation Company, a corporation, hereinafter referred to as plaintiff, or the transportation company, brought this action against the State Board of Equalization for a refund of taxes paid under protest.1

Plaintiff transportation company is a wholly owned subsidiary of the Atchison, Topeka and Santa Fe Railway Company. Under an agreement executed in...

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