Maganini v. Quinn

SPARKS, J. protern.

Two separate actions were brought to recover deficiency assessments of retail sales tax paid under protest by plaintiffs, and levied by defendants as members of the State Board of Equalization. The factual situations of the cases being similar, a stipulation was entered into at the trial that evidence would be presented only in the action in which Arthur L. Maganini was plaintiff, and that the decision of the court rendered therein would apply to both eases. The trial then proceeded before the court sitting without a jury, and the decision being in favor of defendants and…