DIAGEO-GUINNESS USA, INC. v. BOARD OF EQUALIZATION

No. C061227.

205 Cal.App.4th 907 (2012)

140 Cal. Rptr. 3d 358

DIAGEO-GUINNESS USA, INC., et al., Plaintiffs and Appellants, v. BOARD OF EQUALIZATION, Defendant and Respondent.

Court of Appeals of California, Third District.

April 30, 2012.


Attorney(s) appearing for the Case

McDermott Will & Emery, Elizabeth Mann , Jessica Thomas , Allan L. Schare , and Marc Sorini for Plaintiffs and Appellants.

Edmund G. Brown, Jr. , and Kamala D. Harris , Attorney General, Paul D. Gifford , Assistant Attorney General, William L. Carter , Steven J. Green , and Robert E. Asperger , Deputy Attorneys General, for Defendant and Respondent.


OPINION

HULL, J.

Plaintiffs Diageo-Guinness USA, Inc. (Diageo-Guinness), and The Flavored Malt Beverage Coalition (Coalition) appeal from a judgment entered in favor of defendant Board of Equalization (Board) on plaintiffs' complaint for declaratory relief. Plaintiffs had sought a declaration that regulations adopted by the Board, which redefined "distilled spirits" to include flavored malt beverages (FMB's) for purposes of excise taxation...

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