Burgdorf v. Funder

Plaintiff appeals from a judgment of dismissal entered in. favor of defendant after his motion for judgment on the pleadings was granted. The undisputed facts, as established by the pleadings, are substantially as follows:

The plaintiff, who is a rancher, filed a claim with the State Controller, Division of Tax Collection and Refund, for the refund of gasoline taxes which he had paid for fuel used during the period from October 2,1962, through May 30, 1963. In his claim plaintiff stated under oath that the fuel had been used for farming purposes. The plaintiff did not have invoices, receipts…