Owens-Corning Fiberglas Corp. v. State Board of Equalization

Opinion

BRAY, J. *

Defendant appeals from judgment of the San Francisco Superior Court in favor of plaintiff.

Questions Presented

1. The Board of Equalization may retain funds voluntarily deposited with it where it failed within the statutory period of limitations to issue notice of deficiency determination stating additional tax due.

2. Any error in the findings is immaterial.

Record

This action is for refund of taxes voluntarily paid defendant by plaintiff. The case was tried on a stipulation of facts and nine exhibits supplementing the stipulation. Judgment was rendered in favor of plaintiff in…