PRESTON v. STATE BD. OF EQUALIZATION

No. S083632.

105 Cal.Rptr.2d 407 (2001)

25 Cal.4th 197

19 P.3d 1148

Heather PRESTON, Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

Supreme Court of California.

April 2, 2001.


Attorney(s) appearing for the Case

Nicholas Blonder, Mill Valley, for Plaintiff and Appellant.

Daniel E. Abraham; Nielsen, Merksamer, Parrinello, Mueller & Naylor, John E. Mueller and Eric J. Miethke, Mill Valley, for Graphic Artists Guild as Amicus Curiae on behalf of Plaintiff and Appellant.

Bill Lockyer, Attorney General, and Paul D. Gifford, Assistant Attorney General, for Defendant and Respondent.


BROWN, J.

In this case, we consider whether: (1) a taxpayer who fails to explicitly raise a contention in her claim for refund may still raise that contention in a subsequent lawsuit for that refund; and (2) a copyright interest in artwork, transferred in conjunction with the temporary transfer of the tangible artwork itself, is subject to sales tax. We conclude that a refund claim sufficiently raises any contention that is intertwined with or clearly implied from...

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