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  5. 143 Cal.App.3d 120 (1983)
 

NEWCO LEASING, INC. v. STATE BD. OF EQUALIZATION

Docket No. 66506.

143 Cal.App.3d 120 (1983)

191 Cal. Rptr. 588

NEWCO LEASING, INCORPORATED et al., Plaintiffs and Appellants, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

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

May 19, 1983.

Attorney(s) appearing for the Case

COUNSEL

Vincent Pavis for Plaintiffs and Appellants.

John K. Van de Kamp, Attorney General, Edmond B. Mamer and Richard E. Nielsen, Deputy Attorneys General, for Defendant and Respondent.

OPINION

COMPTON, Acting P.J.

Plaintiffs Southwest Leasing Corporation (Southwest) and Newco Leasing, Incorporated (Newco), both California corporations, instituted an action against defendant, the California State Board of Equalization (Board), seeking a refund of use taxes paid under protest.

Both actions, involving nearly identical facts and issues, were consolidated at the superior court level and tried before a judge sitting...

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