California Court of Appeal March 5, 1973, Civ. 39970 (Henry's Restaurants of Pomona, Inc. v. State Board of Equalization)

Opinion

COMPTON, J.

In these five consolidated actions certain restaurant owners (plaintiffs) sought to recover sales taxes paid under protest on sales claimed by them to be exempted by section 6359 of the Revenue and Taxation Code.

Each plaintiff conducts an eating establishment which combines the usual “sit down” restaurant operation with a “carhop” drive-in restaurant.