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BECKMAN INSTRUMENTS, INC. v. COUNTY OF ORANGE

Docket No. 15174.

53 Cal.App.3d 767 (1975)

125 Cal. Rptr. 844

BECKMAN INSTRUMENTS, INC., Plaintiff and Appellant, v. COUNTY OF ORANGE et al., Defendants and Respondents.

Court of Appeals of California, Fourth District, Division Two.

December 16, 1975.

Attorney(s) appearing for the Case

COUNSEL

Ronald Steelman for Plaintiff and Appellant.

Adrian Kuyper, County Counsel, and Laurence M. Watson, Deputy County Counsel, for Defendants and Respondents.

OPINION

TAMURA, J.

Plaintiff appeals from an adverse judgment in its tax refund action against the County of Orange.1 The taxes sought to be recovered resulted from (1) escape assessments for the years 1966-1967 through 1969-1970 and (2) the 1971-1972 assessments.

The underlying controversy stems from the manner in which plaintiff reported costs of its inventory in its annual business property...

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