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HIBERNIA BANK v. STATE BD. OF EQUALIZATION

Docket Nos. A019005, A019006.

166 Cal.App.3d 393 (1985)

212 Cal. Rptr. 556

HIBERNIA BANK, Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent. ZABLOCKI CORPORATION, Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

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

March 29, 1985.

Attorney(s) appearing for the Case

COUNSEL

Francis C. Latcham, Prentiss Willson, Jr., Charles J. Moll III and Morrison & Foerster for Plaintiffs and Appellants.

John K. Van de Kamp, Attorney General, and Timothy G. Laddish, Deputy Attorney General, for Defendant and Respondent.

OPINION

SCOTT, J.

Appellants Zablocki Corporation (Zablocki) and Hibernia Bank (Hibernia), appeal from judgments entered in favor of respondent State Board of Equalization in appellants' consolidated actions for the refund of taxes paid on gross receipts from sales of personal property by Zablocki and other sellers to Hibernia. We affirm the judgments.

I

Hibernia was and is a banking corporation chartered under state...

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