People v. Nymer

FOX, J. pro tem.

This is an action- by the People to recover upon an alleged liability for sales taxes under the California Retail Sales Tax Act of 1933, as amended. From a judgment in favor of the defendants the People have appealed.

From April 1, 1935, to and including April 30, 1936, defendant Nymer engaged in the sale of tangible personal property at retail in the city of Los Angeles. During this period he filed quarterly retail sales tax returns and paid the tax shown to be due thereon. From April 1, 1936, to June 29, 1937, defendant Nymer also engaged in the sale of tangible personal…