INST. IN BASIC YOUTH CONFLICTS v. STATE BD.

Docket No. B005675.

166 Cal.App.3d 1093 (1985)

213 Cal. Rptr. 98

INSTITUTE IN BASIC YOUTH CONFLICTS, INC., Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

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

April 16, 1985.


Attorney(s) appearing for the Case

COUNSEL

Buchalter, Nemer, Fields, Chrystie & Younger and Bernard E. LeSage for Plaintiff and Appellant.

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


OPINION

HARRIS, J.*

Defendant California State Board of Equalization (Board) appeals from a judgment after trial by court refunding sales and use taxes paid by plaintiff under protest. The judgment was for the refund, plus interest, of taxes assessed for the period 1975 through 1978, and 1979 through September 30, 1981.

After trial but prior to entry of judgment plaintiff moved to amend its complaint...

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