Montgomery Elevator Co. v. State Board of Equalization

Opinion

FILES, P. J.

This is an action to recover a portion of the sales taxes for the period from January 1, 1961, through December 31, 1967, which the defendant board had assessed and which plaintiff had paid. The case was heard and decided by the superior court upon a stipulation of facts. The result was a judgment awarding to plaintiff a portion of its claim, from which both sides have appealed.

Plaintiff is a construction contractor specializing in the construction and installation of elevator systems. Each of these systems is built to meet the special requirements of the building in which…