California Court of Appeal December 28, 1976, Civ. 45649 (Bar Master, Inc. v. State Board of Equalization)

Opinion

LILLIE, J.

Bar Master, Inc. sued State Board of Equalization (Board) for a refund of use taxes paid by it pursuant to deficiency assessment by the Board following the Board’s denial of claim for refund. Defendant appeals from judgment in favor of plaintiff.

The cause was tried by the court without a jury upon a stipulation of facts and two depositions.