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BENEFICIAL STD. LIFE v. STATE BD. OF EQUALIZATION

Docket No. 10183.

199 Cal.App.2d 18 (1962)

18 Cal. Rptr. 432

BENEFICIAL STANDARD LIFE INSURANCE COMPANY, Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION et al., Defendants and Respondents.

Court of Appeals of California, Third District.

January 9, 1962.

Attorney(s) appearing for the Case

Britton Drew McConnell for Plaintiff and Appellant.

Stanley Mosk, Attorney General, Dan Kaufmann, Assistant Attorney General, and Edward P. Hollingshead, Deputy Attorney General, for Defendants and Respondents.

SCHOTTKY, J.

Beneficial Standard Life Insurance Company has appealed from an adverse judgment in an action it brought to obtain a refund of California use taxes assessed by the State Board of Equalization and which were paid under protest.

The facts which were agreed upon are: Plaintiff, Beneficial Standard Life Insurance Company, at all times herein mentioned was a life insurance company incorporated under the...

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