Chahine v. State Board of Equalization

Opinion

PETERSON, J.

Oscar Chahine appeals from a judgment in favor of the State Board of Equalization (the Board) on his suit for a refund of sales and use taxes. He claims primarily that he was denied due process of law, that the judgment is not supported by substantial evidence, that the court made certain evidentiary errors in admitting testimony at trial, and that the court erred when it held certain portions of his claim for a refund were untimely. We find appellant’s arguments without merit and affirm.

I. Factual and Procedural Background

Appellant and his wife were the sole shareholders…