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ATARI INC. v. STATE BD. OF EQUALIZATION

Docket No. 24154.

170 Cal.App.3d 665 (1985)

216 Cal. Rptr. 267

ATARI, INC., Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

Court of Appeals of California, Third District.

July 25, 1985.

Attorney(s) appearing for the Case

COUNSEL

Kadison, Pfaelzer, Woodard, Quinn & Rossi, Richard S. Cohen, Richard K. Simon and Monica Bachner for Plaintiff and Appellant.

John K. Van de Kamp, Attorney General, Edward P. Hollingshead and Charles C. Kobayashi, Deputy Attorneys General, for Defendant and Appellant.

[Opinion certified for partial publication.*]

OPINION

EVANS, Acting P.J.

Plaintiff (Atari) brought an action for recovery of sales and use taxes, and was awarded a partial refund. Atari appeals from that portion of the judgment holding it liable for a use tax on the consumption of catalogs used to promote its product. Defendant State Board of Equalization (Board) cross-appeals from that portion...

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