Court of Appeals for the Ninth Circuit November 24, 2004, No. 03-55473; D.C. No. CV-02-00384-VAP (Board of Equalization v. Cool Fuel, Inc.)

MEMORANDUM *

The California State Board of Equalization (“The Board”) appeals the dismissal on summary judgment of its claim against Cool Fuel, Inc., a licensed fuel wholesaler, for unpaid use taxes and pre-petition interest on diesel fuel sold during 1993. We have jurisdiction under 28 U.S.C.