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AUTOMATIC CANTEEN CO. v. STATE BD. OF EQUALIZATION

Docket No. 22446.

238 Cal.App.2d 372 (1965)

47 Cal. Rptr. 848

AUTOMATIC CANTEEN COMPANY OF AMERICA, Plaintiff and Respondent, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

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

November 24, 1965.

Attorney(s) appearing for the Case

Thomas C. Lynch, Attorney General, Ernest P. Goodman, Assistant Attorney General, and John J. Klee, Jr., Deputy Attorney General, for Defendant and Appellant.

J. Joseph Sullivan, Edward Stevens and Jule N. Kvamme for Plaintiff and Respondent.

MOLINARI, J.

This action was brought by Automatic Canteen Company of America, as successor to Nationwide Food Service, Inc. (hereinafter referred to as Nationwide), seeking the refund of $60,479.35 paid by Nationwide as sales taxes for the period of December 21, 1952 through March 14, 1959, these sales taxes having been paid on the gross receipts of Nationwide's in-plant feeding operations at Shell Chemical Corporation, Shell Oil Company, Carnation Company, Standard...

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