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ASSOCIATED BEVERAGE CO. v. BOARD OF EQUALIZATION

Docket No. B027964.

224 Cal.App.3d 192 (1990)

273 Cal. Rptr. 639

ASSOCIATED BEVERAGE COMPANY, INC., Plaintiff and Appellant, v. BOARD OF EQUALIZATION, Defendant and Respondent. WESTINGHOUSE BEVERAGE GROUP, INC., Plaintiff and Respondent, v. BOARD OF EQUALIZATION, Defendant and Appellant.

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

September 28, 1990.

Attorney(s) appearing for the Case

COUNSEL

Poindexter & Doutre and William M. Poindexter for Plaintiff and Appellant in case No. C422313 and for Plaintiff and Respondent in case No. C498944.

John K. Van de Kamp, Attorney General, Edmond B. Mamer, Richard E. Nielsen and Carol H. Rehm, Jr., Deputy Attorneys General, for Defendant and Respondent in case No. C422313 and for Defendant and Appellant in case No. C498944.

OPINION

SPENCER, P.J. —

INTRODUCTION

Defendant State Board of Equalization appeals from that portion of the judgment ordering a refund of sales taxes to plaintiff Westinghouse Beverage Group, Inc. (formerly Associated Beverage Company, Inc.), in case No. C498944. Plaintiff Associated Beverage Company, Inc., appeals from that portion of the judgment ordering that plaintiff take nothing in case No. C422313.

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