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PEOPLE EX REL. FLOURNOY v. YELLOW CAB CO.

Docket No. 13632.

31 Cal.App.3d 41 (1973)

106 Cal. Rptr. 874

THE PEOPLE EX REL. HOUSTON I. FLOURNOY, as State Controller, Plaintiff and Respondent, v. YELLOW CAB COMPANY, Defendant and Appellant.

Court of Appeals of California, Third District.

March 8, 1973.

Attorney(s) appearing for the Case

COUNSEL

Chickering & Gregory, William L. Ferdon, David R. Pigott and James G. Leathers, Jr., for Defendant and Appellant.

Evelle J. Younger, Attorney General, Ernest P. Goodman, Assistant Attorney General, and Timothy G. Laddish, Deputy Attorney General, for Plaintiff and Respondent.

OPINION

FRIEDMAN, Acting P.J.

This appeal involves Yellow Cab Company's liability for the state transportation tax on automobile carriers for a period of 11 months ending September 30, 1966.

The taxing statute is the Motor Vehicle Transportation License Tax Law (Rev. & Tax. Code, § 9601 et seq.). The tax is administered by the State Board of Equalization. Generally, the...

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