PAINE v. STATE BD. OF EQUALIZATION

Docket No. 21082.

137 Cal.App.3d 438 (1982)

187 Cal. Rptr. 47

FLOYD D. PAINE et al., Plaintiffs and Appellants, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

Court of Appeals of California, Third District.

October 18, 1982.


Attorney(s) appearing for the Case

COUNSEL

Surr & Hellyer and John K. Mirau for Plaintiffs and Appellants.

George Deukmejian, Attorney General, Edward P. Hollingshead and Derry L. Knight, Deputy Attorneys General, for Defendant and Respondent.


OPINION

CARR, J.

In this action for the refund of sales tax paid under protest (Rev. & Tax. Code, § 6933),1 the plaintiff-taxpayers (plaintiffs) claim the State Board of Equalization (the Board) erroneously assessed and collected certain sales taxes. This claim was rejected in a trial by the court and judgment was entered for defendant.

Plaintiffs appeal, contending: (1) they proved the...

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