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STANDARD OIL CO. v. STATE BD. OF EQUAL.

Docket No. 10923.

232 Cal.App.2d 91 (1965)

42 Cal. Rptr. 543

STANDARD OIL COMPANY OF CALIFORNIA, Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

Court of Appeals of California, Third District.

February 4, 1965.

Attorney(s) appearing for the Case

Pillsbury, Madison & Sutro, Sigvald Nielsen, Noble K. Gregory, Donald G. McNeil, James F. Kirkham and Aaron M. Peck for Plaintiff and Appellant.

Stanley Mosk and Thomas C. Lynch, Attorneys General, Ernest P. Goodman and John J. Klee, Jr., Deputy Attorneys General, for Defendant and Respondent.

PIERCE, P.J.

The question on this appeal is whether the California sales tax applies to that portion of the gross receipts which represents the price of affixed equipment in a sale of a service station business. We affirm the trial court judgment holding such gross receipts taxable.

The facts are stipulated. Summarized, they are: Petrol Corporation was engaged in the operation of service stations in California...

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