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CAMPBELL INDUSTRIES v. STATE BD. OF EQUALIZATION

Docket No. A023850.

167 Cal.App.3d 863 (1985)

213 Cal. Rptr. 533

CAMPBELL INDUSTRIES, Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

Court of Appeals of California, First District, Division Five.

May 3, 1985.

Attorney(s) appearing for the Case

COUNSEL

Hanson, Bridgett, Marcus, Vlahos & Stromberg, Robert L. Rusky, Michael A. Duncheon and Winslow Christian for Plaintiff and Appellant.

John K. Van de Kamp, Attorney General, and Calvin J. Abe, Deputy Attorney General, for Defendant and Respondent.

OPINION

HANING, J.

Plaintiff/appellant Campbell Industries appeals from a summary judgment in favor of defendant/respondent State Board of Equalization (Board), in Campbell's action for recovery of $662,187 in sales taxes it paid under protest on the sale of three ferry boats to the Golden Gate Bridge Highway and Transportation District. Campbell claimed the taxes were improperly assessed because the sale fell within the provisions...

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