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BANK OF AMERICA NATIONAL TRUST AND SAVINGS ASS'N v. STATE BD. OF EQUAL.

Docket No. 20120.

209 Cal.App.2d 780 (1962)

26 Cal. Rptr. 348

BANK OF AMERICA NATIONAL TRUST AND SAVINGS ASSOCIATION, Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

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

November 20, 1962.

Attorney(s) appearing for the Case

George H. Koster and Bayley Kohlmeier for Plaintiff and Appellant.

Stanley Mosk, Attorney General, Dan Kaufmann, Assistant Attorney General, and Ernest P. Goodman, Deputy Attorney General, for Defendant and Respondent.

MOLINARI, J.

This is an appeal from a judgment in favor of the respondent (hereinafter referred to as the State) in an action by the appellant (hereinafter referred to as the Bank) for the recovery of $41,401.11, with interest, charged to and collected from the Bank by the State as use tax for the period from April 1, 1952, to March 31, 1955. The taxes involved were based upon purchases of specially printed checks by depositors of the Bank which taxes were charged...

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