ALAN VAN VLIET ENTERPRISES v. STATE BD. OF EQUAL.

Docket No. 48955.

65 Cal.App.3d 964 (1977)

135 Cal. Rptr. 716

ALAN VAN VLIET ENTERPRISES, INC., Plaintiff and Respondent, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

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

January 17, 1977.


Attorney(s) appearing for the Case

COUNSEL

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

Rogers & Harris and Michael Harris for Plaintiff and Respondent.

Wyman, Bautzer, Rothman & Kuchel, Barry E. Fink and Calvin Lau as Amici Curiae on behalf of Plaintiff and Respondent.


OPINION

FLEMING, J.

Plaintiff Alan Van Vliet Enterprises, Inc., doing business as American Coin Company, persuaded the trial court that a regulation of defendant California State Board of Equalization (Cal. Admin. Code, tit. 18, reg. 1599) too narrowly defines the transactions which qualify for the statutory exemption from sales and use taxes for commodity transactions in gold and other metal coins. (Rev. & Tax. Code, § 6355...

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