California Court of Appeal January 11, 1980, Civ. 20970 (Butterfield v. Northwestern National Insurance)

Opinion

McDANIEL, J.

This appeal arose out of efforts by the State Board of Equalization to collect unpaid sales taxes due from Giant Investment and Land Company, a corporation. Such effort was by means of an action filed

May 13, 1977,

on a guaranty agreement executed in behalf of the corporation and in favor of the State of California, an agreement to which the appealing Eugene Butterfield, Jr.