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TOUCHE ROSS & CO. v. STATE BD. OF EQUALIZATION

Docket No. A036858.

203 Cal.App.3d 1057 (1988)

250 Cal. Rptr. 408

TOUCHE ROSS & CO., Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

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

August 16, 1988.

Attorney(s) appearing for the Case

COUNSEL

Pettit & Martin, Theodore Russell, David J. Neuman, Philip F. Atkins-Patterson and Patrick O'Donnell for Plaintiff and Appellant.

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

OPINION

HANING, Acting P.J.

Touche Ross & Co. (hereafter Touche Ross) filed an action pursuant to Revenue and Taxation Code section 6934 for recovery of sales taxes and interest paid under protest to the State Board of Equalization (Board) upon the sale of a business.1 On the parties' cross-motions for summary judgment, the trial court held in favor of Touche Ross on its claim that certain computer...

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