Federal Employees Dist. Co. v. Franchise Tax Bd.

—This is an appeal from a judgment which in effect ordered a refund of franchise taxes paid by Federal Employees Distributing Company, a corporation (hereinafter called Fedco), in the amount of $67,213.71.

In a complaint filed May 18, 1965, plaintiff sought to recover a judgment for $67,213.71 from the Franchise Tax Board for and because of illegally assessed and collected taxes.

Fedco was organized in 1949 under the General Nonprofit Corporation Law 1 IIand has its principal office in Los Angeles County. During the years in question, 1957-1964, it operated stores in Southern California and…