MONTGOMERY WARD & CO. v. ST. BD. OF EQUALIZATION

Docket No. 25220.

272 Cal.App.2d 728 (1969)

78 Cal. Rptr. 373

MONTGOMERY WARD & CO., INCORPORATED, Plaintiff and Respondent, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

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

May 12, 1969.


Attorney(s) appearing for the Case

Thomas C. Lynch, Attorney General, Ernest P. Goodman, Assistant Attorney General, and E. Clement Shute, Jr., Deputy Attorney General, for Defendant and Appellant.

Kent, Brookes & Anderson, Valentine Brookes, Paul E. Anderson, Charles S. Franklin and Irwin J. Shapiro for Plaintiff and Respondent.


SIMS, J.

The State Board of Equalization, which is charged with the administration of the California Sales and Use Tax Law (Rev. & Tax. Code, div. 2, pt. 1, §§ 6001-7176, particularly §§ 7051-7057, and see § 20) has appealed from a judgment which awarded plaintiff retailer a refund of $21,251.61 with interest, representing payment made in satisfaction of an assessment for use taxes which it is claimed the retailer should have collected...

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