STATE BD. OF EQUALIZATION v. CARLETON

Docket No. A047399.

223 Cal.App.3d 1607 (1990)

273 Cal. Rptr. 436

STATE BOARD OF EQUALIZATION, Plaintiff and Appellant, v. CURTIS CARLETON, Defendant and Respondent.

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

September 25, 1990.


Attorney(s) appearing for the Case

COUNSEL

John K. Van de Kamp, Attorney General, Timothy G. Laddish, Assistant Attorney General, Richard F. Finn, Jack Newman and Julian O. Standen, Deputy Attorneys General, for Plaintiff and Appellant.

Wilhelm, Thompson, Wentholt & Gibbs and David M. Sloan for Defendant and Respondent.


OPINION

LOW, P.J.

Appellant California State Board of Equalization appeals from a judgment entered in favor of respondent Curtis Carleton in an action to enforce a guaranty of indebtedness executed by respondent. We reverse. Respondent expressly consented to be responsible for any sales or use tax assessed against the taxpayer even if the principal obligation was materially altered without respondent's knowledge or consent.

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