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SANTA BARBARA OPTICAL CO. v. STATE BD. OF EQUAL.

Docket No. 44370.

47 Cal.App.3d 244 (1975)

120 Cal. Rptr. 609

SANTA BARBARA OPTICAL COMPANY, INC., et al., Plaintiffs and Appellants, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

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

April 16, 1975.

Attorney(s) appearing for the Case

COUNSEL

Danch & Lagomarsino and Joel B. Steinfeld for Plaintiffs and Appellants.

Evelle J. Younger, Attorney General, Ernest P. Goodman, Assistant Attorney General, Philip C. Griffin and Rodney Lilyquist, Jr., Deputy Attorneys General, for Defendant and Respondent.

OPINION

LILLIE, J.

The named plaintiffs, dispensing opticians, brought this class action for a refund of sales taxes paid to defendant by them and others "similarly situated" (unnamed plaintiffs). Defendant demurred to the complaint on the ground that it failed to state a cause of action in favor of the unnamed plaintiffs; the demurrer was sustained with leave to amend only as to them...

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