CULLIGAN WATER CONDITIONING v. STATE BD OF EQUALIZATION

Docket No. L.A. 30464.

17 Cal.3d 86 (1976)

550 P.2d 593

130 Cal. Rptr. 321

CULLIGAN WATER CONDITIONING OF BELLFLOWER, INC., Plaintiff and Respondent, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

Supreme Court of California.

June 4, 1976.


Attorney(s) appearing for the Case

COUNSEL

Evelle J. Younger, Attorney General, Ernest P. Goodman, Assistant Attorney General, and Philip C. Griffin, Deputy Attorney General, for Defendant and Appellant.

J. Kimball Walker for Plaintiff and Respondent.

Brookes, Brookes & Vogl, Valentine Brookes and Lawrence V. Brookes as Amici Curiae on behalf of Plaintiff and Respondent.


OPINION

SULLIVAN, J.

Defendant State Board of Equalization (Board) appeals from a judgment granting plaintiff Culligan Water Conditioning of Bellflower, Inc. recovery of certain use taxes paid under protest.

The case was tried by the court, sitting without a jury, upon an agreed statement of facts. In substance the pertinent facts are as follows: Plaintiff is in the business of conditioning water at the point of use. Hard...

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