Fibreboard Paper Products Corp. v. State

This case arises from a claimed overpayment of business and occupation taxes. It involves two causes of action: (1) to recover $16,624 in taxes claimed overpaid on manufacturing; and (2) to recover $85,393 assessed on wholesaling. Refund of the tax on manufacturing is based on a claim of double taxation, and on wholesaling because the state refuses to allow an apportionment of the tax on that percentage of the selling activities which occur outside the state. From a judgment granting refund in full on both the manufacturing tax and the wholesaling tax, the state appeals.

First, on the…