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  5. 162 Cal.App.3d 1182 (1984)
 

CEDARS-SINAI MED. CTR. v. ST. BD., EQUALIZATION

Docket No. B006071.

162 Cal.App.3d 1182 (1984)

208 Cal. Rptr. 837

CEDARS-SINAI MEDICAL CENTER, Plaintiff and Respondent, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

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

December 20, 1984.

Attorney(s) appearing for the Case

COUNSEL

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

Loeb & Loeb, John S. Warren and Andrew S. Garb for Plaintiff and Respondent.

OPINION

LILLIE, P.J.

Cedars-Sinai Medical Center sued the State Board of Equalization for refund of use taxes paid by it pursuant to deficiency determination following the board's denial of claim for refund. Defendant appeals from judgment in favor of plaintiff.

The case was tried by the court without a jury upon the following stipulation of facts.

Prior to April 1976...

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