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  5. 118 Cal.App.3d 887 (1981)
 

MONTGOMERY ELEVATOR v. STATE BD. OF EQUALIZATION

Docket No. 57840.

118 Cal.App.3d 887 (1981)

173 Cal. Rptr. 632

MONTGOMERY ELEVATOR COMPANY, Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

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

May 6, 1981.

Attorney(s) appearing for the Case

COUNSEL

Jack B. Silver and Joel T. Guthrie for Plaintiff and Appellant.

George Deukmejian, Attorney General, and Philip C. Griffin, Deputy Attorney General, for Defendant and Appellant.

OPINION

FILES, P.J.

This is an action to recover a portion of the sales taxes for the period from January 1, 1961, through December 31, 1967, which the defendant board had assessed and which plaintiff had paid. The case was heard and decided by the superior court upon a stipulation of facts. The result was a judgment awarding to plaintiff a portion of its claim, from which both sides have appealed.

Plaintiff is a construction...

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