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POPE & TALBOT v. STATE BOARD OF EQUAL

Docket No. 9738.

181 Cal.App.2d 721 (1960)

5 Cal. Rptr. 533

POPE AND TALBOT, INC. (a Corporation), Appellant, v. STATE BOARD OF EQUALIZATION et al., Respondents.

Court of Appeals of California, Third District.

June 13, 1960.

Attorney(s) appearing for the Case

Graham, James & Rolph, Robert D. Mackenzie, Robert L. Harmon and Lillick, Geary, Wheat, Adams & Charles for Appellant.

Stanley Mosk, Attorney General, James E. Sabine, Assistant Attorney General, Ernest P. Goodman and John J. Klee, Jr., Deputy Attorneys General, for Respondents.

VAN DYKE, P.J.

This is an appeal from a judgment denying recovery of a sales tax paid under protest.

Appellant is a California corporation which for many years owned and operated a fleet of steamships among which was the S.S. Absaroka. Appellant and a Panamanian corporation entered into a written contract whereby appellant agreed to sell the Absaroka to the corporation. The contract expressly provided that it...

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