Schaffer v. State Board of Equalization

The plaintiff appeals from a judgment for defendants entered after sustaining a demurrer to plaintiffs’ complaint without leave to amend. The complaint alleges that plaintiffs were engaged in the business of selling tangible personal property at retail, possessing the required permit for the exercise of that privilege; that defendant State Board of Equalization, following the procedure outlined for that purpose in the Sales and Use Tax. Law (Rev. & Tax. Code, §§6451-6591), determined that between November 7, 1941, and August 31, 1945 plaintiffs became liable for additional sales taxes in a…