Debtor Reorganizers Inc. v. State Board of Equalization

Opinion

POTTER, J.

Plaintiff Debtor Reorganizers, Inc. appeals from a summary judgment in favor of defendant in plaintiff’s action to recover use taxes in the sum of $27,905.60 paid by plaintiff’s assignor Fat Jones Stables, Inc. (hereinafter referred to as “Stables”), in respect of which a claim for refund was made by Stables and denied by defendant board. The taxes in question were for the period January 1, 1966 through October 12, 1969, during which period Stables was engaged in the business of selling and leasing equipment and livestock which had been purchased from a trustee in bankruptcy…