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LADD v. STATE BD. OF EQUALIZATION

Docket No. 40193.

31 Cal.App.3d 35 (1973)

106 Cal. Rptr. 885

GEORGE W. LADD, Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

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

March 8, 1973.

Attorney(s) appearing for the Case

COUNSEL

Clyde R. Maxwell for Plaintiff and Appellant.

Evelle J. Younger, Attorney General, and Mark W. Jordan, Deputy Attorney General, for Defendant and Respondent.

OPINION

THOMPSON, J.

This is an appeal from a judgment denying recovery in a suit for refund of sales and use taxes paid by appellant pursuant to Revenue and Taxation Code section 6933. We affirm the judgment.

The matter at bench reaches us on stipulated facts. Appellant is engaged in the construction and rental of powered houseboats, tangible personal property within the meaning of the Sales and Use Tax Law. Prior to August...

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