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AM. HOSP. SUPPLY CORP. v. ST. BD., EQUALIZATION

Docket No. B008118.

169 Cal.App.3d 1088 (1985)

215 Cal. Rptr. 744

AMERICAN HOSPITAL SUPPLY CORPORATION, Plaintiff and Respondent, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

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

July 9, 1985.

Attorney(s) appearing for the Case

COUNSEL

John K. Van de Kamp, Attorney General, Edmond B. Mamer and David S. Chaney, Deputy Attorneys General, for Defendant and Appellant.

Latham & Watkins, John F. Walker, Jr., and Albert R. Rodriguez for Plaintiff and Respondent.

OPINION

FEINERMAN, P.J.

This is an appeal from a judgment granting respondent, American Hospital Supply Corporation, a refund of sales taxes paid to appellant State Board of Equalization (Board) in connection with the sale of certain menus to hospitals. We have concluded that the trial court failed to apply the correct standard in determining whether the taxes were properly collected...

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