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PETERSON TRACTOR v. STATE BOARD OF EQUALIZATION

Docket No. 19982.

199 Cal.App.2d 662 (1962)

18 Cal. Rptr. 800

PETERSON TRACTOR COMPANY, Plaintiff and Respondent, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

Court of Appeals of California, First District, Division One.

January 31, 1962.

Attorney(s) appearing for the Case

Stanley Mosk, Attorney General, Ernest P. Goodman and John J. Klee, Jr., Deputy Attorneys General, for Defendant and Appellant.

Fitzgerald, Abbott & Beardsley for Plaintiff and Respondent.

SULLIVAN, J.

Plaintiff Peterson Tractor Co. (hereafter referred to as Peterson) brought this action to recover sales taxes, together with interest, collected by the State Board of Equalization for the period April 1, 1955, to March 31, 1958. For convenience we will refer to the defendant as the board. The case was tried upon a written stipulation of facts with exhibits attached thereto, without the introduction of any oral or other documentary evidence. From a judgment...

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