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DIEBOLD, INC. v. STATE BOARD OF EQUAL.

Docket No. 9394.

168 Cal.App.2d 628 (1959)

336 P.2d 650

DIEBOLD, INCORPORATED (a Corporation), Appellant, v. STATE BOARD OF EQUALIZATION, Respondent.

Court of Appeals of California, Third District.

March 12, 1959.

Attorney(s) appearing for the Case

Gilford G. Rowland and George E. Paras for Appellant.

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

VAN DYKE, P.J.

This is an appeal by Diebold, Incorporated, from an adverse judgment in an action brought to recover sales taxes paid under protest.

The trial court made findings as follows: Diebold is an Ohio corporation authorized to do business in California. Its main office and manufacturing plant is located in Canton, Ohio. Its business consists of manufacturing and selling fire and burglar resistive safes and chests, bank vaults and bank equipment, storage...

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