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CITY OF SAN JOAQUIN v. STATE BD. OF EQUALIZATION

Docket No. 1020.

9 Cal.App.3d 365 (1970)

88 Cal. Rptr. 12

CITY OF SAN JOAQUIN, Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

Court of Appeals of California, Fifth District.

July 1, 1970.

Attorney(s) appearing for the Case

COUNSEL

Wilbur K. Kessler for Plaintiff and Appellant.

Thomas C. Lynch, Attorney General, Ernest P. Goodman, Assistant Attorney General, and Edward P. Hollingshead, Deputy Attorney General, for Defendant and Appellant.

OPINION

GARGANO, J.

This litigation presents a controversy between the City of San Joaquin, hereafter referred to as San Joaquin, and the State Board of Equalization, hereafter referred to as the Board, as to the manner in which the Board allocates sales taxes imposed by cities and counties on retail sales of deep well agricultural pumps. The background facts are undisputed and essentially...

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