People v. Clauson

The three eases before us were separately heard in the trial court. As they present substantially similar facts and issues of law, the appeals from the respective judgments in each respective ease have been consolidated in this court.

Each complaint, separately filed in 1963, 1 alleges two causes of action. In the first cause of action, it is alleged that the corporation, 2 engaged in the sale of tangible personal property, incurred a tax liability under the Sales and Use Tax Law, none of which has been paid; and, by amended complaint, that certificates of delinquency pursuant to Revenue and…