AIRCRAFT TANK SERVICE, INC. v. ST. BD. OF EQUALIZATION

Docket No. 26819.

224 Cal.App.2d 582 (1964)

36 Cal. Rptr. 831

AIRCRAFT TANK SERVICE, INC., Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

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

February 11, 1964.


Attorney(s) appearing for the Case

Buchalter, Nemer, Fields & Savitch and Earl P. Willens for Plaintiff and Appellant.

Stanley Mosk, Attorney General, Dan Kaufmann, Assistant Attorney General, and Neal J. Gobar, Deputy Attorney General, for Defendant and Respondent.


SHINN, P.J.

The action is brought under California Sales and Use Tax Law (Rev. & Tax. Code, §§ 6001-7176) for a refund of sales taxes paid by plaintiff and claimed to have been in excess of the amounts due. Plaintiff's demand was for $7,234.12. Pursuant to defendant's concession that there was a partial overpayment, plaintiff had judgment for $818.39 at 6 per cent interest to February 1, 1962; plaintiff appeals from the judgment.

The facts were...

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