Guardia v. Johnson

Plaintiff below, respondent here, retails gasoline to motorists and purchased a large quantity thereof for resale and paid the tax thereon. It leaked out of his tanks. The law provided that those “who shall buy and use any motor vehicle fuel for purposes other than in motor vehicles operated upon the public highways, etc.,” may have the tax refunded by applying to the state controller under certain conditions. The conditions have been complied with. The superior court overruled demurrers to the complaint and as no amendment was proffered, judgment was entered in favor of plaintiff. The appeal…