WESTERN PAC. R.R. CO. v. STATE BD. OF EQUALIZATION

Docket No. 20541.

213 Cal.App.2d 20 (1963)

28 Cal. Rptr. 453

THE WESTERN PACIFIC RAILROAD COMPANY, Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

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

February 14, 1963.


Attorney(s) appearing for the Case

E.L. Van Dellen and Leighton Hatch for Plaintiff and Appellant.

Stanley Mosk, Attorney General, Ernest P. Goodman and Harry W. Low, Deputy Attorneys General, for Defendant and Respondent.


DEVINE, J.

The question is whether the levy of the use tax made by the state against two self-propelled diesel electric cranes is violative (1) of the commerce clause of the Constitution of the United States, or (2) of section 2015 subdivision (b) of title 18 of the Administrative Code of California.

In this action to recover the paid taxes, the parties have stipulated to the facts. Western Pacific, a California corporation which has its headquarters in San...

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