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ALBERS v. STATE BOARD OF EQUALIZATION

Docket No. 22603.

237 Cal.App.2d 494 (1965)

47 Cal. Rptr. 69

ROBERT W. ALBERS, Plaintiff and Respondent, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

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

October 18, 1965.

Attorney(s) appearing for the Case

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

Lemuel D. Sanderson and Hugh T. Fullerton for Plaintiff and Respondent.

AGEE, J.

The lower court ordered defendant Board of Equalization to refund $55.57 to plaintiff, paid by him as sales tax on transactions of the type described below. The board appeals.

[1] The facts are not in dispute and the sole issue is whether such transactions are taxable as sales of tangible personal property within the meaning of the California Sales and Use Tax Law. (Rev. & Tax. Code, § 6001 et seq.)1

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