PEOPLE v. SMEJKAL

Docket No. 186164.

266 Cal.App.2d 971 (1968)

71 Cal. Rptr. 925

THE PEOPLE, Plaintiff and Respondent, v. WILLIAM L. SMEJKAL, Defendant and Appellant.

Court of Appeals of California, Appellate Department, Superior Court, Sacramento.

September 25, 1968.


Attorney(s) appearing for the Case

Spurr, Brunner & Nelson and W.H. Brunner for Defendant and Appellant.

Thomas C. Lynch, Attorney General, and Ralph J. Cowing, Deputy Attorney General, for Plaintiff and Respondent.


WHITE, J.

This is an appeal on the judgment roll from a decision of the municipal court in favor of the plaintiff enforcing a sales tax liability against the appellant on a cause of action alleged under and pursuant to section 6711 of the Revenue and Taxation Code.

The defendant interposed demurrers alleging a special defense that the cause of action was barred by the three-year statute of limitations provided for in said section 6711. It is conceded that...

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