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PACIFIC MOTOR TRANSPORT CO. v. STATE BD. OF EQUAL.

Docket No. 29775.

28 Cal.App.3d 230 (1972)

104 Cal. Rptr. 558

PACIFIC MOTOR TRANSPORT COMPANY et al., Plaintiffs and Appellants, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

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

October 24, 1972.

Attorney(s) appearing for the Case

COUNSEL

Arnold I. Weber for Plaintiffs and Appellants.

Evelle J. Younger, Attorney General, Ernest P. Goodman, Assistant Attorney General, Edward P. Hollingshead, and Philip M. Plant, Deputy Attorneys General, for Defendant and Respondent.

OPINION

ELKINGTON, J.

Plaintiffs Pacific Motor Transport Company and Pacific Motor Trucking Company commenced an action to determine the validity of, and for a declaration of their rights and duties under, an administrative regulation of defendant State Board of Equalization. The trial court sustained the board's general demurrer on the ground that it lacked jurisdiction over the subject matter of the action. Plaintiffs' appeal is...

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