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OLIVER & WILLIAMS ELEVATOR v. STATE BD. OF EQUAL.

Docket No. 42844.

48 Cal.App.3d 890 (1975)

122 Cal. Rptr. 249

OLIVER AND WILLIAMS ELEVATOR CORPORATION, Plaintiff and Respondent, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

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

June 5, 1975.

Attorney(s) appearing for the Case

COUNSEL

Evelle J. Younger, Attorney General, and Philip C. Griffin, Deputy Attorney General, for Defendant and Appellant.

Rose, Klein & Marias, Richard Douglas Brew and Alfred M. Klein for Plaintiff and Respondent.

Gibson, Dunn & Crutcher, James G. Phillipp and Marc R. Isaacson as Amici Curiae on behalf of Plaintiff and Respondent.

OPINION

LORING, J.*

On January 15, 1970, Oliver & Williams Elevator Corp., a corporation (Oliver & Williams) filed a complaint and on May 1, 1972, it filed a supplemental complaint for refund of sales and use taxes against State Board of Equalization of the State of California (Board). By its original complaint Oliver & Williams sought $17,905...

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