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McCONVILLE v. STATE BD. OF EQUALIZATION

Docket No. 17437.

85 Cal.App.3d 156 (1978)

149 Cal. Rptr. 194

J.C. McCONVILLE, Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

Court of Appeals of California, Third District.

September 27, 1978.

Attorney(s) appearing for the Case

COUNSEL

Griswold, Bissig, La Salle & Cobb and Lyman D. Griswold for Plaintiff and Appellant.

Evelle J. Younger, Attorney General, Ernest P. Goodman, Assistant Attorney General, Edward P. Hollingshead and Charles C. Kobayashi, Deputy Attorneys General, for Defendant and Respondent.

OPINION

EVANS, J.

Plaintiff, J.C. McConville, appeals from a judgment of the Superior Court of Sacramento County entered in favor of the defendant State Board of Equalization (Board). Plaintiff challenged a ruling made by the Board denying a refund of a use tax.

Since 1968, plaintiff has engaged in the business of buying, breeding, and selling quarter horses and holds a State of California seller's permit.

The dispute...

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