United States Lines, Inc. v. State Board of Equalization

Opinion

RACANELLI, P. J.

United States Lines, Inc. (U.S. Lines) brought suit against respondent State Board of Equalization (Board) for refund of sales taxes paid pursuant to a deficiency determination following denial of its administrative refund claim. The parties stipulated to the material facts in conjunction with the filing of cross-motions for summary judgment. The trial court denied U.S. Lines’s motion and granted the Board’s motion for summary judgment. This appeal ensued.

Facts

The stipulated facts follow:

U.S. Lines was the owner of two massive container cranes scheduled to be erected at…