Knudsen Dairy Products Co. v. State Board of Equalization

Opinion

COMPTON, J.

Plaintiffs Knudsen Dairy Products Co. (hereinafter referred to as Dairy) sought a refund of $38,077.61 in sales and use tax assessed against plaintiff by defendant State Board of Equalization and paid by Dairy under protest.

Dairy at the time of the assessment and payment was a separate corporate entity, albeit a wholly owned subsidiary of Knudsen Creamery Co. (hereinafter referred to as “Creamery”). Subsequent to the payment, Dairy was merged into Creamery which became the surviving corporation and successor to the interests of Dairy, and as such was joined as coplaintiff in…