Action Trailer Sales, Inc. v. State Board of Equalization

Opinion

FORD, P. J.

Plaintiff Action Trailer Sales, Inc., a California corporation (hereinafter referred to as “Action”), brought suit against the California State Board of Equalization (hereinafter referred to as “Board”), seeking a refund of use tax paid under protest and declaratory relief.

The matter was submitted at trial before a judge sitting without a jury on stipulations of fact filed by the parties. The court issued its memorandum re, intended decision, finding in favor of defendant Board. Thereafter, upon proper request, findings of fact and conclusions of law were filed and judgment…