California Court of Appeal March 29, 1985, Docket Nos. A019005, A019006 (Hibernia Bank v. State Board of Equalization)

Opinion

SCOTT, J.

Appellants Zablocki Corporation (Zablocki) and Hibernia Bank (Hibernia), appeal from judgments entered in favor of respondent State Board of Equalization in appellants’ consolidated actions for the refund of taxes paid on gross receipts from sales of personal property by Zablocki and other sellers to Hibernia. We affirm the judgments.