STERNOFF v. STATE BD. OF EQUALIZATION

Docket Nos. 56594, 57526.

103 Cal.App.3d 828 (1980)

164 Cal. Rptr. 715

ARTHUR A. STERNOFF et al., Plaintiffs and Appellants, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent. LYON MOVING & STORAGE COMPANY et al., Plaintiffs and Respondents, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

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

March 26, 1980.


Attorney(s) appearing for the Case

COUNSEL

David A. Leveton for Plaintiffs and Appellants.

George Deukmejian and Evelle J. Younger, Attorneys General, Phillip C. Griffin and Richard E. Nielsen, Deputy Attorneys General, for Defendant and Appellant and Defendant and Respondent.

Hill, Farrer & Burrill and Robert P. Hess for Plaintiffs and Respondents.


OPINION

COMPTON, J.

This consolidated appeal arises out of two separately tried actions for refund of taxes paid under protest after the State Board of Equalization (Board) determined that plaintiffs were liable for the payment of use tax (Rev. & Tax. Code, § 6201) as a result of their purchase of certain raw materials.

Each of the two actions in the court below was...

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